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Budget summary: spring 2015 download
An overview of the main changes outlined by the Chancellor.
There are two conflicting High Court decisions dealing with the question of whether a trustee in bankruptcy can force a bankrupt to draw down his pension so it can be made available to creditors.
Following years of litigation on collective redundancy folliwing the demise of Woolworths we may be on the cusp of a return to a more employer-friendly position.
Negotiating the settlement of a dispute is rarely straightforward.
Under the Housing Grants, Construction and Regeneration Act 1996, a party to a construction contract is entitled to payment by instalments.
In the context of personal insolvency, the most valuable asset within the estate is often the property in which the bankrupt resides and in which he has an interest.
On the making of a bankruptcy order, the bankrupt’s estate vests in the trustee in bankruptcy. However, it is not always clear exactly what falls within the bankrupt’s estate.
The Court of Appeal has held that administrators must make payment in respect of rent for any period during which he retains possession of the demised property.
Businesses should aim to pay the lowest rate of interest when borrowing from banks, as well as ensuring any financing is structured tax efficiently.
A recent insolvency case in which a late application to adjourn the trial of an application under IA 1986 fell foul of the Mitchell principles is interesting in a number of respects.
This decision represents a welcome return to the ‘pay for what you use’ principle and strikes a fairer balance between different creditor and expense groups.
When a limited liability company fails and a director of that business continues to trade under the same or a similar name after its failure, there is often disquiet.
The Insolvency Service and the Department for Business, Innovation and Skills have published consultations proposing amendments to the regulations affecting insolvency practitioners.
This briefing note is intended to provide guidance to insolvency practitioners who wish to consider whether to seek repayment on behalf of the company of dividends paid to shareholders.