Articles

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Tax changes for individual shareholders receiving a distribution in a liquidation by way of MVL

United Kingdom - May 3 2016 The tax treatment for individual shareholders receiving a distribution from a members' voluntary liquidation ("MVL") may be affected by changes…

Patrick Cook

Director liabilities in the spotlight - a trio of cases on wrongful trading and misfeasance

United Kingdom - April 18 2016 Actions for misfeasance and wrongful trading are somewhat of a lottery. Although it can often seem blindingly obvious to the casual observer where…

Andrew Eaton

Legislative and regulatory update

European Union, United Kingdom - April 15 2016 The past few months have seen some interesting developments in legislative and regulatory requirements in the restructuring and insolvency world. We…

Andrew Eaton

To recognise foreign proceedings or not - two recent contrasting decisions under UNCITRAL and the EU Regulation

European Union - April 15 2016 Although the EU Insolvency Regulation and the UNCITRAL Model Law have been with us for some time, decisions involving the court's recognition of…

Andrew Eaton

Court of Appeal affirms High Court’s interpretation of “further advances” in the context of tacking and priority

United Kingdom - April 14 2016 In the recent case of Urban Ventures Limited v (1) Simon Robert Thomas and Nicholas O’Reilly as Administrators of The Black Ant Company Limited (in…

Patrick Cook, Emily Scaife