Butterworths Insolvency Law Handbook 2021 23rd Edition

The most comprehensive single collection of statutory source material and practice directions relating to insolvency law in England, Wales and Scotland.

Adopting a user-friendly, chronological layout, it covers the most important statutes, statutory instruments and European legislation. Legislation is printed as currently in force with all amendments, repeals and revocations, providing full assurance that you are advising clients accurately. This prestigious handbook makes research time efficient and effortless.

This text is the essential reference source for lawyers, accountants, insolvency practitioners, regulators and students.

The 23rd edition incorporates the following important changes to the insolvency regime in England and Wales:

• The Administration (Restrictions on Disposal etc. to Connected Persons) Regulations 2021, which impose new requirements in relation to the sale of a company's property by an administrator to a connected person
• The restoration of the Crown preference introduced by the Insolvency Act 1986 (HMRC Debts: Priority on Insolvency) Regulations and section 98 of the Finance Act 2020
• The Finance Act 2020, section 100 and Schedule 13, which provide for an individual to be jointly and severally liable to HMRC, in certain circumstances, involving insolvency or potential insolvency
• The Debt Respite Scheme (Breathing Space Moratorium and Mental Health Crisis Moratorium) (England and Wales) Regulations 2020
• Changes made to the insolvency related provisions of the Pensions Act 2004 by the Pensions Schemes Act 2021
• The Corporate Insolvency and Governance Act 2020 (Coronavirus) (Suspension of Liability for Wrongful Trading and Extension of the Relevant Period) Regulations 2020
• The Insolvency (Moratorium) (Special Administration for Energy Licensees) Regulations 2020
• The Limited Liability Partnerships (Amendment etc.) Regulations 2021