Weil Tax BLOG - Feed https://tax.weil.com/category/restructuring/ Views and developments from the Tax Department at Weil Wed, 08 Apr 2026 16:47:38 +0000 hourly 1 Tax in Distressed Situations https://tax.weil.com/insights/tax-in-distressed-situations-2/ Fri, 20 Mar 2026 15:41:37 +0000 Devon Bodoh Joseph Pari Edouard de Lamy Oliver Walker Stuart Pibworth https://tax.weil.com/?p=2632 Following the launch of the Tax in Distressed Situations microsite, created in collaboration with Loyens & Loeff, in 2025, our global Tax teams and Loyens have published seven updated jurisdictional guides on the topic. The updated guides reflect market trends over the last year as well as a new section addressing Pillar 2 considerations in

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]]> Following the launch of the Tax in Distressed Situations microsite, created in collaboration with Loyens & Loeff, in 2025, our global Tax teams and Loyens have published seven updated jurisdictional guides on the topic. The updated guides reflect market trends over the last year as well as a new section addressing Pillar 2 considerations in

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]]> Tax in Distressed Situations https://tax.weil.com/latest-thinking/tax-in-distressed-situations/ Thu, 13 Feb 2025 16:42:36 +0000 Devon Bodoh Joseph Pari Edouard de Lamy Stuart Pibworth https://tax.weil.com/?p=2447 Weil has launched the new Tax in Distressed Situations microsite, created in collaboration with Loyens & Loeff. Together with our global Tax teams, we have published seven jurisdictional guides on the topic. A company that is struggling to meet its debt obligations may be weighing up the different options to service, refinance, or restructure its

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]]> Debt restructurings: Lux, Dutch and UK tax perspectives https://tax.weil.com/insights/debt-restructurings-lux-dutch-and-uk-tax-perspectives/ Wed, 15 May 2024 09:11:36 +0000 Stuart Pibworth https://tax.weil.com/?p=2200 Given the current macroeconomic environment, companies may struggle servicing debt or refinancing debt upon maturity, necessitating a restructuring of the debt and/or group as well as potential enforcement by creditors. It is important that the tax impact of debt restructurings is not overlooked otherwise there could be adverse tax implications, including tax leakage, the loss

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]]> Given the current macroeconomic environment, companies may struggle servicing debt or refinancing debt upon maturity, necessitating a restructuring of the debt and/or group as well as potential enforcement by creditors. It is important that the tax impact of debt restructurings is not overlooked otherwise there could be adverse tax implications, including tax leakage, the loss

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]]> The Finance Act 2020: Provisions for Joint and Several Tax Liability for Directors, Managers, Shareholders and Lenders https://tax.weil.com/insights/the-finance-act-2020-provisions-for-joint-and-several-tax-liability-for-directors-managers-shareholders-and-lenders/ Fri, 07 Aug 2020 12:28:39 +0000 Oliver Walker Natasha Ayres Ellie Marques http://tax.weil.com/?p=1027 The Finance Act 2020 provides that directors, managers, shareholders, lenders and others can be made jointly and severally liable for the outstanding tax debts of insolvent (or potentially insolvent) companies and limited liability partnerships (LLPs). From 22 July, officers of HMRC may, if they consider the various conditions are met, issue a notice to directors

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]]> The Finance Act 2020 provides that directors, managers, shareholders, lenders and others can be made jointly and severally liable for the outstanding tax debts of insolvent (or potentially insolvent) companies and limited liability partnerships (LLPs). From 22 July, officers of HMRC may, if they consider the various conditions are met, issue a notice to directors

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]]> UK Companies in Distress: A Tax Refresher https://tax.weil.com/uk-tax/uk-companies-in-distress-a-tax-refresher/ Mon, 13 Jul 2020 12:15:35 +0000 Stuart Pibworth Weil Tax Blog http://tax.weil.com/?p=1002 The COVID-19 pandemic and measures taken by national governments torestrict its spread have given rise to a whole host of issues. Although tax may not be at the forefront of the minds of creditors and debtors, the pandemic and national measures have thrown up a number of tax considerations. Although immediate liquidity and cash management

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]]> The COVID-19 pandemic and measures taken by national governments torestrict its spread have given rise to a whole host of issues. Although tax may not be at the forefront of the minds of creditors and debtors, the pandemic and national measures have thrown up a number of tax considerations. Although immediate liquidity and cash management

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]]> Joint and Several Liability of Company Directors: Draft Finance Bill 2020 https://tax.weil.com/restructuring/draft-finance-bill-2020-and-corporate-insolvency/ Wed, 06 Nov 2019 16:02:46 +0000 Oliver Walker Stuart Pibworth Bryony Pearson http://tax.weil.com/?p=728 Speed-read The Finance Bill 2019-20 proposes new powers that, if enacted, would enable HMRC to make directors and certain other individuals connected to companies which, for these purposes, includes limited liability partnerships, (“LLPs”) jointly and severally liable for the company’s tax liabilities if the company is subject to, or there is a risk that it

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]]> New Tax Developments for Insolvency and Restructuring Deals https://tax.weil.com/latest-thinking/new-tax-developments-for-insolvency-and-restructuring-deals/ Mon, 13 May 2019 15:19:41 +0000 Oliver Walker Ellie Marques http://tax.weil.com/?p=509 The below is a quick snapshot of three recent tax-related developments in the insolvency and restructuring sphere. Farnborough – appointment of a receiver and tax grouping The Court of Appeal recently handed down its judgment in the case of Farnborough Airport Properties Co and another v Revenue and Customs Commissioners, which concerned the effect of

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]]> The below is a quick snapshot of three recent tax-related developments in the insolvency and restructuring sphere. Farnborough – appointment of a receiver and tax grouping The Court of Appeal recently handed down its judgment in the case of Farnborough Airport Properties Co and another v Revenue and Customs Commissioners, which concerned the effect of

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]]> Debt Waivers in Cross-border Restructuring: Problems With the UK’s Anti-hybrid Legislation https://tax.weil.com/uk-tax/straight-to-the-point/debt-waivers-in-cross-border-restructuring-problems-with-the-uks-anti-hybrid-legislation/ Mon, 01 Oct 2018 10:25:23 +0000 Weil Tax Blog http://tax.weil.com/?p=504 Recent changes to UK tax law appear to have resulted in a stealth increase to the number of situations in which a release of loans in cross-border restructuring scenarios can be taxable in the UK. The date on which a loan was entered into or drawn down now appears to have a material effect on

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]]> Recent changes to UK tax law appear to have resulted in a stealth increase to the number of situations in which a release of loans in cross-border restructuring scenarios can be taxable in the UK. The date on which a loan was entered into or drawn down now appears to have a material effect on

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