Insolvency

Featured

  1. Insolvency licences

    Insolvency is a highly regulated area of practice and IPs must complete training in many aspects of law and practice.

Support and guidance

  1. Follower notices in insolvency

    This page will be regularly updated as a gateway to and summary of other articles on icas.com which are being prepared to inform and support the insolvency profession and other stakeholders as they prepare for the new regime.

  2. Get help with technical queries

    "How to use our new online technical resources, FAQs and guide to raising technical queries."

News in Insolvency

  1. Tax abuse and insolvency

    Steven Wood considers draft legislation to tackle tax abuse using company insolvencies.

  2. Pension proceeds in sequestration

    Steven Wood reviews a recent decision regarding a pension payment made to a debtor from an approved pension arrangement.

  3. Insolvency Rules 2018: A further update

    Steven Wood looks at some of the further issues that have arisen following the introduction of the Scottish Insolvency Rules 2018.

  4. Insolvency technical update – October 2019

    Insolvency technical update – Your round-up of recent developments in insolvency.

Latest developments

  1. Tax abuse and insolvency

    Steven Wood considers draft legislation to tackle tax abuse using company insolvencies.

  2. Pension proceeds in sequestration

    Steven Wood reviews a recent decision regarding a pension payment made to a debtor from an approved pension arrangement.

  3. Insolvency Rules 2018: A further update

    Steven Wood looks at some of the further issues that have arisen following the introduction of the Scottish Insolvency Rules 2018.

Consultation and responses

  1. AiB's proposed changes to DAS

    Examining AiB's proposed changes to the Debt Arrangement Scheme (DAS)

  2. PTD Consultation

    Considering the Scottish Government consultation on proposed changes to PTDs.

  3. Balance in insolvency

    The perennial dilemma in insolvency is how best to balance the diametrically opposed interests of debtors and creditors. Anthony Harrington reviews recent consultations that seek to solve the issue.

Technical updates

  1. Insolvency technical update – October 2019

    Insolvency technical update – Your round-up of recent developments in insolvency.

  2. Insolvency technical update – September 2019

    Insolvency technical update – Your round-up of recent developments in insolvency.

  3. Insolvency Technical Update - August 2019

    A monthly round up of insolvency related news.