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Results: 1-10 of 109

“Gagging orders”: an office holder’s secret weapon
  • RPC
  • United Kingdom
  • March 13 2017

Practitioners are fully aware of the extensive powers available under ss 235 and 236 of the Insolvency Act 1986 (IA 1986) allowing administrators and


Wealth and trusts quarterly digest February 2017
  • RPC
  • British Virgin Islands, United Kingdom
  • February 16 2017

Welcome to the February 2017 edition of our wealth and trusts quarterly digest. The digest provides up to date commentary and analysis on key sector


High Court rules that statutory interest payable on an insolvency is not subject to UK withholding tax
  • RPC
  • United Kingdom
  • January 30 2017

On 11 October 2016, the High Court held that statutory interest payable on an insolvency (under rule 2.88(7) IR 1986) is not "yearly interest" for UK


First-tier Tribunal rules that growth share issue created a preference under the EIS rules
  • RPC
  • United Kingdom
  • January 30 2017

On 29 November 2016, the First-tier Tribunal held that the issue of growth shares to certain key employees had inadvertently caused an existing class


High Court considers validity and timing of contractual notices in close-out procedures
  • RPC
  • United Kingdom
  • November 8 2016

In Lehman Brothers International (Europe) (in Administration) v Exxonmobil Financial Services BV(1) the High Court considered a range of issues


Lomas - Court confirms statutory interest payable on insolvency is not 'yearly interest' and criticises HMRC's change of position
  • RPC
  • United Kingdom
  • November 1 2016

In Lomas and others v HMRC 2016 EWHC 2492 (Ch), the High Court has confirmed that statutory interest payable on insolvency is not 'yearly interest'


Uncrystallised personal pensions safe from creditors
  • RPC
  • United Kingdom
  • October 14 2016

The Court of Appeal has resolved previously conflicting case law to confirm that a bankrupt cannot be obliged to crystallise his pension benefits in


First-tier Tribunal rules that appointment of receiver amounts to change of “control” for purposes of group relief
  • RPC
  • United Kingdom
  • July 19 2016

On 17 June 2016, the First-tier Tribunal (in Farnborough Airport Properties Ltd v HMRC) held that the appointment of a receiver over a (would-be


CFA success fees and ATE premiums no longer recoverable for insolvency cases
  • RPC
  • United Kingdom
  • June 3 2016

From 1 April 2016, conditional fee agreements (CFA), after the event premiums and success fees will no longer be recoverable in insolvency cases. The


Agreement to submit to a foreign jurisdiction: Can it be implied or inferred?
  • RPC
  • Gibraltar, United Kingdom, USA
  • March 14 2016

In Vizcaya Partners Ltd v Picard and another, the Privy Council recently held that an agreement to submit to the jurisdiction of a foreign court can