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This week's edition of Restructuring & Insolvency weekly highlights includes: an analysis of the extent of the insolvency courts’ jurisdiction (Advanced Security Alarm Protection Ltd v UK Protection Ltd), an examination of when a winding-up petition is considered to have been ‘presented’ (Re A Company), a discussion of a case where a director was found liable for fraudulent trading, wrongful trading and misfeasance and ordered to pay the costs and expenses of the liquidations (Re Stacks Living Ltd (in liquidation)), plus a round-up of other news and cases for restructuring and insolvency professionals.
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Restructuring & Insolvency analysis: Jeremy Jennings-Mares, partner at Morrison & Foerster, explains the background to the Bank Recovery and Resolution Order 2016 and considers its key changes.
Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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