Related Insights
Article
Can the Taxman Say No: Restructuring Plans and the Status of HMRC as an Unwilling Creditor
The Scottish courts have confirmed that HMRC cannot veto a restructuring plan under Part 26A of the Companies Act 2006. While its position as an unwilling creditor will attract close scrutiny, a plan can still be sanctioned where the statutory tests are met and the outcome is fair overall.
Article
Director Duties in the “Zone of Insolvency”
Directors in the “zone of insolvency” face heightened scrutiny and risk of personal liability, requiring them to prioritise creditor interests and make well‑documented, informed decisions to minimise losses.
Article
Health and safety on site: Duties of self-employed people
The article considers the duties of self-employed individuals under health and safety law, following the death of a gardener during tree-felling work. It highlights findings from a Fatal Accident Inquiry, which identified preventable failings such as poor communication and inadequate risk control. It reinforces that self-employed persons must assess and manage risks effectively, taking reasonable steps to protect others from harm under section 3 of the Health and Safety at Work etc Act 1974.