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    Does an execution creditor have priority over unsecured creditors in an insolvency?
    2009-02-18

    An Ontario Court recently confirmed that an execution creditor does not have priority over the unsecured creditors of a debtor upon the insolvency of the debtor even if the judgment creditor is then holding funds of the debtor which it has garnisheed.

    In February 2008, the Superior Court of Justice – Ontario granted Cotton Ginny Inc., CG Operations Limited ("H/O"), CG Operations I Limited and CG Operations II Limited, protection under the Companies’ Creditors Arrangement Act.

    Filed under:
    Canada, Ontario, Insolvency & Restructuring, Litigation, Dentons, Debtor, Unsecured debt, Capital punishment, Preferred stock, Ontario Superior Court of Justice
    Location:
    Canada
    Firm:
    Dentons
    Reorganised businesses and insolvencies – tax pitfalls you can avoid
    2008-10-09

    A business you are buying or selling, if reorganised for sale, may be less valuable if you do not avoid tax pitfalls. This note highlights the most common pitfalls, including those related to an insolvency. You can avoid most with planning.

    Reorganisations

    Many businesses will now be considering transactions involving corporate reorganisations. They might want to take advantage of market conditions to buy or be considering the sale of business units to refocus strategy. Or they might become involved in an insolvency or reconstruction.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Dentons, Debtor, Unsecured debt, Value added tax, Accounting, Swap (finance), Debt, Liability (financial accounting), Liquidation, Beneficial ownership, Subsidiary, Stamp duty, HM Revenue and Customs (UK)
    Location:
    United Kingdom
    Firm:
    Dentons
    Application for leave to continue action against an insolvent defendant: A balancing act
    2016-06-30

    A case study of W Y Steel Construction Pte Ltd v Tycoon Construction Pte Ltd (in liquidation) [2016] SGHC 80

    Overview

    Filed under:
    Singapore, Construction, Insolvency & Restructuring, Litigation, Dentons, Costs in English law, Unsecured debt, Breach of contract, Debt, Subcontractor, Liquidation, Liquidator (law), Stay of execution, High Court of Justice
    Location:
    Singapore
    Firm:
    Dentons Rodyk
    Reconstructions - tax problems you can avoid
    2008-10-09

    A business you are buying or selling, if reorganised for sale, may be less valuable if you do not avoid tax pitfalls. This note highlights the most common pitfalls, including those related to an insolvency. You can avoid most with planning.

    Reorganisations

    Many businesses will now be considering transactions involving corporate reorganisations. They might want to take advantage of market conditions to buy or be considering the sale of business units to refocus strategy. Or they might become involved in an insolvency or reconstruction.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Tax, Dentons, Debtor, Unsecured debt, Value added tax, Accounting, Swap (finance), Debt, Liability (financial accounting), Liquidation, Land value tax, Beneficial ownership, Subsidiary, Stamp duty, HM Revenue and Customs (UK)
    Location:
    United Kingdom
    Firm:
    Dentons
    Game over? Court of Appeal has a kick-about with Game administration
    2014-02-26

    The case concerning the Game group of companies' administration has now been played out in the Court of Appeal and the eagerly anticipated judgment has been handed down.

    The issue at stake concerned a landlord's ability to recover rent as an expense of administration (and therefore payable before other creditors) where such rent is payable in advance but where the tenant's administration occurs immediately before a quarter day's rent falling due.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Real Estate, Dentons, Unsecured debt, Landlord
    Authors:
    Bryan Johnston , Byron Nurse , Jason Sheard
    Location:
    United Kingdom
    Firm:
    Dentons
    CCAA court clarifies position of creditors with liens against third party’s property
    2008-07-31

    In Kerr Interior Systems Ltd., the Court of Queen’s Bench of Alberta discussed a number of issues which arose as a result of two creditors registering builders liens against a third party’s property in Saskatchewan.

    Filed under:
    Canada, Alberta, Construction, Insolvency & Restructuring, Litigation, Dentons, Debtor, Unsecured debt, Beneficiary, Debt, Voting, Secured creditor, Unsecured creditor, Companies' Creditors Arrangement Act 1933 (Canada)
    Location:
    Canada
    Firm:
    Dentons
    A primer on intercreditor agreements
    2014-02-20

    When structuring a complex debt financing, financiers need to consider whether unsecured and structurally subordinated “mezzanine” debt ought to be replaced in the capital hierarchy with secured second lien credit. The relatively lower financing cost for second lien credit is based on the assumption that the second lien lenders might obtain some equity value from the liens on the residual collateral which would not otherwise be available with such “mezzanine” debt.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Dentons, Debtor, Unsecured debt, Collateral (finance), Debt, Line of credit
    Location:
    USA
    Firm:
    Dentons
    Supreme Court rules to limit scope of transfer tax exemption in bankruptcy sales
    2008-06-19

    On May 16, 2008, the United States Supreme Court decided Florida Department of Revenue v. Piccadilly Cafeterias, Inc. and ruled that debtors who sell property during the course of a Chapter 11 case prior to the confirmation of a plan cannot use Section 1146(a) of the Bankruptcy Code to exempt those sales from applicable state transfer and stamp taxes.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Dentons, Tax exemption, Bankruptcy, Debtor, Unsecured debt, Statute of limitations, Stamp duty, Title 11 of the US Code, US Congress, SCOTUS, United States bankruptcy court, Eleventh Circuit
    Location:
    USA
    Firm:
    Dentons
    Is there any value left in floating charges?
    2011-03-08

    Where lenders rely on floating charge security to make recoveries from companies in administration, some recent cases have massively increased the potential for administration expenses to swallow up those recoveries. The more well-known cases could just be the start. So, what are the potential risks? What can lenders do in the face of the law as it currently stands? What is going to happen next?

    The Nortel decisions

    Filed under:
    United Kingdom, Banking, Insolvency & Restructuring, Litigation, Dentons, Unsecured debt, Landlord, Leasehold estate, Debt, Liability (financial accounting), Liquidation, Debenture, The Pensions Regulator, House of Lords, High Court of Justice
    Authors:
    Ian Fox
    Location:
    United Kingdom
    Firm:
    Dentons
    Corn producers not able to rely on their supplier rights under the BIA
    2008-02-28

    In Meunerie B.L. inc., Re (2007), EYB 2007-126274, 2007 QCCA 1601 (Que. C.A.) affirming (2006), EYB 2006-109274, 2006 QCCS 4914 (Que. S.C.) Meunerie B.L. Inc. (“Meunerie”) made an assignment in accordance with the Bankruptcy and Insolvency Act (“BIA”). At the time of bankruptcy Meunerie was a mill which processed corn purchased from corn producers. Corn that was delivered to Meunerie was stored on site in silos

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Dentons, Bankruptcy, Unsecured debt, Bankruptcy and Insolvency Act 1985 (Canada), Quebec Court of Appeal, Trustee
    Location:
    Canada
    Firm:
    Dentons

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