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Changing the Insolvency Waterfall - HMRC to Become a Preferential Creditor Again

United Kingdom - November 1 2018 The recent budget flagged the re-introduction of preferential creditor status for the UK tax authority (HMRC) in insolvencies in certain limited...

Adam Plainer, David Irvine, Tayyibah Arif.


When not to use a CVA: 10 lessons from recent restructurings

United Kingdom - June 21 2018 2018 has been described as “the year of the CVA”, especially in the retail and casual dining sectors. Although company voluntary arrangements can be a...

Andrew S Wilkinson, Alexander Wood, Andrew Wilkinson, Kate Stephenson, Adam Plainer.


Business Finance and Restructuring - What will 2018 hold?

United Kingdom, European Union, Global - January 4 2018 The Insolvency Service has yet to react to responses to its consultation in mid-2016 on significant reforms designed to improve the restructuring...

Alexander Wood, Andrew Wilkinson, Kate Stephenson, Adam Plainer.


Statutory interest: UK Court of Appeal judgment on Lehman Waterfall II Parts A and B

United Kingdom - October 24 2017 The Court of Appeal in London today gave judgment on Parts A and B of the Lehman Waterfall II Appeal, as part of the ongoing dispute as to the...

Rosalind Meehan.


Lehman Waterfall I - UK Supreme Court Judgment

United Kingdom - May 17 2017 The Supreme Court in London today gave judgment in the Waterfall I appeal, a dispute as to the distribution of the estimated £8 billion surplus of...

Rosalind Meehan.