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Don’t Rob Peter to Pay Paul
  • Berger Singerman LLP
  • USA
  • February 23 2017

When businesses experience financial difficulties, it is very common for them to “rob Peter to pay Paul.” Occasionally, this takes the form of using

Preview of 2017
  • Herbert Smith Freehills LLP
  • European Union, OECD, United Kingdom
  • January 10 2017

2017 will see major changes to the UK legal landscape, with Article 50 of the Treaty on European Union expected to be triggered by the end of March

Lessons from Nortel: what do the recent allocation decisions mean?
  • Macfarlanes LLP
  • Canada, United Kingdom, USA
  • May 28 2015

Around 33,000 UK-based pensioners of the Nortel group look set to receive a greater share of the group’s $7bn worldwide assets, following a joint

Pensions Update: Insolvency and Your Pension
  • Mason Hayes & Curran
  • United Kingdom
  • October 25 2016

A recent Court of Appeal decision in the UK has ruled that individuals facing bankruptcy cannot be forced to hand over their pensions to pay off

Deemed trusts in the context of bankruptcy and insolvency
  • Blake Cassels & Graydon LLP
  • Canada
  • October 16 2015

In 2009, Grant Forest Products Inc. (GFPI) and related companies (collectively, Applicants) sought protection under the Companies’ Creditors

Australia Law Year in Review 2016 and Year to Come 2017
  • Linklaters LLP
  • Australia
  • January 5 2017

From 1 January, a new MAAL (broadly based on the first limb of the United Kingdom's Diverted Profits Tax) applies to 'significant global entities' to

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

Guardians of New Zealand Superannuation Fund & Ors v Novo Banco, S.A. 2016 EWCA Civ 1092
  • Ashfords LLP
  • European Union, Portugal, United Kingdom
  • January 25 2017

Following the collapse of Banco Espirito Santo, the Court of Appeal held that a $835m loan had not been transferred to Novo Banco. This case concerns

Horton v Henry 2014 pensions and bankruptcy appeal allowed
  • Norton Rose Fulbright LLP
  • United Kingdom
  • February 19 2015

Of general interest is the appeal in the case of Horton v Henry, on which we reported in our January 2015 update. In Horton, the High Court declined

UK Supreme Court upholds appeal by Nortel administrators on pension liabilities and the powers of the pensions regulator
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 24 2013

The Supreme Court has today ruled on the ranking of certain pension liabilities when issued to companies in administration or liquidation. In a