Business Law Library & Tracker

Liquidation & Restructuring

Distress, creditor claims, liquidation, restructuring and director decisions.

Sources last reviewed 28 July 2026

Main law guides

122

Acts, regulations and codes worth reading first

Topics

60

Plain-English clusters

Published case explainers

143

Selected cases with a business lesson

Tracked updates

11

New, amended & reviewed

Plain-English explainers, not legal advice. Use the linked official source for section-level detail, and get advice for your situation.

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Main laws

Main lawUnited Kingdom

Employment Act 2002

2002 c. 22

PriorityCurrent legislation7 practical checks · checked 28 July 2026
Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesDirectors' Duties & GovernanceLiquidation & RestructuringDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsWorkplace Investigations & Misconduct
Main lawUnited Kingdom

Charities Act 2022

UKPGA 2022 c 6

PriorityIn force4 practical checks · checked 13 June 2026
Not-for-Profits & CharitiesRegulatory ComplianceLiquidation & RestructuringCharities, Clubs & Member Governance
Main lawUnited Kingdom

Company Directors Disqualification Act 1986

UKPGA 1986 c 46

PriorityIn force4 practical checks · checked 13 June 2026
Companies & StartupsInsolvency & RestructuringDirectors' Duties & GovernanceLiquidation & RestructuringWorkplace Investigations & Misconduct
Main lawUnited Kingdom

Corporate Insolvency and Governance Act 2020

UKPGA 2020 c 12

PriorityIn force4 practical checks · checked 13 June 2026
Insolvency & RestructuringContracts & CommercialLiquidation & RestructuringImport, Export, Sanctions & Customs
Main lawUnited Kingdom

Enterprise Act 2002

UKPGA 2002 c 40

PriorityIn force4 practical checks · checked 13 June 2026
Consumer Law & TradingCompanies & StartupsDirectors' Duties & GovernanceLiquidation & RestructuringBusiness Sales & AcquisitionsCompetition, Cartels & Market ConductDisputes, Enforcement & Remedies
Main lawUnited Kingdom

Insolvency Act 1986

UKPGA 1986 c 45

PriorityIn force4 practical checks · checked 13 June 2026
Insolvency & RestructuringFinance, Payments & SecurityDirectors' Duties & GovernanceLiquidation & RestructuringDebt Recovery, Guarantees & SecurityDisputes, Enforcement & Remedies
Main lawUnited Kingdom

Local Democracy, Economic Development and Construction Act 2009

2009 c. 20

PriorityCurrent legislation7 practical checks · checked 28 July 2026
Construction & TradesRegulatory ComplianceLiquidation & RestructuringDisputes, Enforcement & RemediesConstruction Contracts & PaymentImport, Export, Sanctions & CustomsTelecommunications, Media & Content
Main lawUnited Kingdom

Package Travel and Linked Travel Arrangements Regulations 2018

SI 2018/634

PriorityIn force4 practical checks · checked 13 June 2026
Consumer Law & TradingDigital & EcommerceLiquidation & RestructuringTransport, Shipping & Logistics
Main lawUnited Kingdom

Neonatal Care (Leave and Pay) Act 2023

2023 c. 20

PriorityCurrent legislation7 practical checks · checked 28 July 2026
Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollLiquidation & RestructuringRecords, Reporting & Notifications
Main lawUnited Kingdom

The Cross-Border Insolvency Regulations 2006

UnitedKingdomStatutoryInstrument 2006 1030

PriorityCurrent legislation7 practical checks · checked 28 July 2026
Insolvency & RestructuringLiquidation & RestructuringDebt Recovery, Guarantees & SecurityDisputes, Enforcement & RemediesImport, Export, Sanctions & Customs
Main lawUnited Kingdom

The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012

UnitedKingdomStatutoryInstrument 2012 3013

PriorityCurrent legislation8 practical checks · checked 28 July 2026
Insolvency & RestructuringLiquidation & RestructuringLicences, Permits & RegistrationsCharities, Clubs & Member GovernanceTelecommunications, Media & Content

Cases

High Court of Justice[2026] EWHC 631 (Ch)25 Feb 2026

Amber Bridging Limited (In Administration) & Anor v Market Financial Solutions Limited

If your business relies on a servicer, manager, agent, broker or group company to collect and apply money, treat the payment mechanics as a core legal risk area....

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Directors' Duties & GovernanceLiquidation & RestructuringDebt Recovery, Guarantees & SecurityTelecommunications, Media & Content
Court of Appeal of England and Wales[2026] EWCA Civ 13624 Feb 2026

DSM IP Assets BV & Anor v Algal Omega 3 Limited (In Administration) & Anor

For most small businesses, the durable lesson is not about the science. It is about IP diligence. A patent can look commercially important, but its real value...

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Insolvency & RestructuringDismissal, Redundancy & GrievancesLiquidation & RestructuringLicences, Permits & RegistrationsDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsTelecommunications, Media & Content
Court of Appeal of England and Wales[2026] EWCA Civ 19227 Feb 2026

Zaha Hadid Limited v The Zaha Hadid Foundation

If your business depends on a founder’s name, designer label, celebrity brand or other licensed trade mark, do not leave duration and exit rights to later argument....

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Restraints, Confidentiality & Trade SecretsLiquidation & RestructuringAdvertising, Marketing & PromotionsTrade Marks, Passing Off & BrandingLicences, Permits & RegistrationsDisputes, Enforcement & RemediesTelecommunications, Media & Content
High Court of Justice[2026] EWHC 1165 (Ch)25 Mar 2026

Zurich Insurance Company Ltd, Re

For most small businesses, this case is less about day-to-day trading and more about how regulated transfers work behind the scenes when an insurer moves a...

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Liquidation & RestructuringRecords, Reporting & NotificationsFinancial Services, Credit & PaymentsInsurance Policies & ClaimsImport, Export, Sanctions & CustomsTelecommunications, Media & Content
UK Supreme Court[2025] UKSC 187 May 2025

Bilta (UK) Ltd (in liquidation) and others v Tradition Financial Services Ltd

For ordinary businesses, the durable lesson is not about carbon trading itself. It is about counterparties, intermediaries and warning signs. If your business helps...

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Insolvency & RestructuringDismissal, Redundancy & GrievancesDirectors' Duties & GovernanceLiquidation & RestructuringDisputes, Enforcement & RemediesFinancial Services, Credit & PaymentsEnvironmental Consents & WasteImport, Export, Sanctions & CustomsTelecommunications, Media & ContentNatural Hazards, Climate & Resilience
Court of Appeal of England and Wales[2025] EWCA Civ 65219 May 2025

Great Jackson St Estates Limited v The Council of The City of Manchester

If your project sits on leasehold land, review the lease before major planning, design and funding costs are committed. Check every clause affecting demolition,...

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Dismissal, Redundancy & GrievancesLiquidation & RestructuringAdvertising, Marketing & PromotionsCommercial Leases, Rent & OutgoingsDisputes, Enforcement & RemediesFinancial Services, Credit & Payments
Court of Appeal of England and Wales[2025] EWCA Civ 26414 Mar 2025

Mohinder Singh & Ors v David Ingram (in his capacity as the Liquidator of MSD Cash and Carry PLC)

For business owners, directors and insolvency practitioners, the lesson is simple: do not assume that a funding agreement signed part-way through a dispute only...

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Insolvency & RestructuringDismissal, Redundancy & GrievancesDirectors' Duties & GovernanceLiquidation & RestructuringDisputes, Enforcement & RemediesInsurance Policies & Claims
Court of Appeal of England and Wales[2025] EWCA Civ 86911 July 2025

Phones 4U Limited (in administration) v EE Limited & Ors

The durable lesson is straightforward. A business can lawfully make a tough commercial decision, even one that rivals may also be considering, but it must make that...

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Dismissal, Redundancy & GrievancesLiquidation & RestructuringBusiness Sales & AcquisitionsCompetition, Cartels & Market ConductRecords, Reporting & NotificationsDisputes, Enforcement & Remedies
High Court of Justice[2025] EWHC 2276 (Ch)4 Sept 2025

River Island Holdings Limited, Re

The practical lesson is not that every struggling business can cut leases through court process. It is that directors should act early, build evidence and compare...

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Insolvency & RestructuringWages, Leave & PayrollDirectors' Duties & GovernanceLiquidation & RestructuringOnline Sales, Subscriptions & PlatformsCommercial Leases, Rent & OutgoingsFinancial Services, Credit & PaymentsInsurance Policies & ClaimsImport, Export, Sanctions & CustomsTelecommunications, Media & ContentEquality, Discrimination & Accessibility
High Court of Justice[2025] EWHC 338 (Ch)18 Feb 2025

Thames Water Utilities Holdings Ltd, Re

If your business is heading towards a cash shortfall, the key lesson is to start restructuring work early and build evidence around the real fallback scenario if no...

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Insolvency & RestructuringDirectors' Duties & GovernanceLiquidation & RestructuringCompetition, Cartels & Market ConductImport, Export, Sanctions & CustomsTelecommunications, Media & Content
High Court of Justice[2024] EWHC 1417 (Ch)11 June 2024

Anthony John Wright and Geoffrey Paul Rowley & Ors v Dominic Joseph Andrew Chappell & Ors (Re BHS Group Ltd & Ors (in liquidation))

For ordinary business owners, the practical lesson is simple: once your company is in serious financial trouble, board decisions need to become more disciplined,...

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Dismissal, Redundancy & GrievancesDirectors' Duties & GovernanceLiquidation & RestructuringBusiness Sales & AcquisitionsImport, Export, Sanctions & Customs
High Court of Justice[2024] EWHC 2654 (KB)21 Oct 2024

Domestic & General Group Limited & Ors v Premier Protect Holdings Limited & Ors

If your business sells plans, subscriptions or cover products by phone, this case shows that the biggest legal risk is not just what your own staff say, but what...

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Liquidation & RestructuringOnline Sales, Subscriptions & PlatformsCharities, Clubs & Member GovernanceStandards, Accreditation & Certification
UK Supreme Court[2024] UKSC 1715 May 2024

Lifestyle Equities CV and another v Ahmed and another

For business owners, this case draws a practical line between company exposure and personal exposure in brand disputes. If your company uses a sign that infringes...

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Dismissal, Redundancy & GrievancesDirectors' Duties & GovernanceLiquidation & RestructuringTrade Marks, Passing Off & BrandingDisputes, Enforcement & RemediesCharities, Clubs & Member GovernanceImport, Export, Sanctions & Customs
High Court of Justice[2024] EWHC 3104 (Ch)3 Dec 2024

Restaurant EC3 Limited v Tavor Holdings Limited

If your business is in dispute with a landlord over forfeiture, do not assume that an unlawful re-entry claim will automatically cancel out rent arrears in...

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Wages, Leave & PayrollDismissal, Redundancy & GrievancesLiquidation & RestructuringCommercial Leases, Rent & OutgoingsDisputes, Enforcement & RemediesHospitality, Alcohol & Gambling
UK Supreme Court[2022] UKSC 255 Oct 2022

BTI 2014 LLC v Sequana SA

Directors should change their decision-making discipline as financial distress increases. Board papers, cash-flow evidence and creditor impact should become more...

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Companies & StartupsInsolvency & RestructuringDirectors' Duties & GovernanceShareholders & Company ControlLiquidation & Restructuring
High Court of Justice[2022] EWHC 2437 (Ch)30 Sept 2022

Ventures Food Limited v Little Dessert Shop Limited

If your business model involves one entity taking a lease and another occupying the premises, make the documents say clearly what right is being granted and what...

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Dismissal, Redundancy & GrievancesShareholders & Company ControlLiquidation & RestructuringCommercial Leases, Rent & OutgoingsLicences, Permits & RegistrationsDisputes, Enforcement & RemediesFranchising, Distribution & DealershipsInsurance Policies & ClaimsWorkplace Investigations & Misconduct
UK Supreme Court[2021] UKSC 4827 Oct 2021

Kabab-Ji SAL (Lebanon) v Kout Food Group (Kuwait)

For ordinary businesses, the durable lesson is not really about high-level arbitration theory. It is about contract housekeeping. If you trade with a company in a...

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Dismissal, Redundancy & GrievancesLiquidation & RestructuringTrade Marks, Passing Off & BrandingLicences, Permits & RegistrationsDisputes, Enforcement & RemediesFranchising, Distribution & DealershipsHospitality, Alcohol & Gambling
Court of Appeal of England and Wales[2021] EWCA Civ 22724 Feb 2021

Quantum Actuarial LLP v Quantum Advisory Ltd

If you are restructuring a business, spinning out an operating vehicle, or outsourcing client work within a group, draft the agreement around the real commercial...

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Dismissal, Redundancy & GrievancesRestraints, Confidentiality & Trade SecretsLiquidation & Restructuring
UK Supreme Court[2021] UKSC 2916 July 2021

Triple Point Technology Inc v PTT Public Company Ltd

Implementation contracts need careful delay, acceptance, termination and damages drafting. If the contract does not explain what happens when a project is late and...

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Contracts & CommercialDigital & EcommerceLiquidation & RestructuringCopyright, Software & Digital ContentDisputes, Enforcement & Remedies
UK Supreme Court[2020] UKSC 2517 June 2020

Bresco Electrical Services Ltd v Michael J Lonsdale (Electrical) Ltd

Construction payment disputes do not disappear because one party becomes insolvent. Contractors and principals should keep payment notices, variations and evidence...

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Construction & TradesInsolvency & RestructuringContractors & Worker StatusLiquidation & RestructuringDisputes, Enforcement & RemediesConstruction Contracts & Payment
Court of Appeal of England and Wales[2020] EWCA Civ 24625 Feb 2020

Chapelgate Credit Opportunity Master Fund Ltd v Money & Ors

If your business is using a commercial funder to back a claim, do not assume the funder’s downside is automatically capped at the amount it puts in. This case shows...

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Dismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesFinancial Services, Credit & PaymentsInsurance Policies & Claims
High Court of Justice[2019] EWHC 2995 (Ch)7 Nov 2019

Burnden Holdings (UK) Ltd & Anor v Fielding & Anor

If your business funds someone else’s court claim, the court may treat you as a real participant in the litigation rather than a bystander. That risk increases...

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Dismissal, Redundancy & GrievancesLiquidation & RestructuringCommercial Leases, Rent & OutgoingsDisputes, Enforcement & RemediesInsurance Policies & ClaimsImport, Export, Sanctions & Customs
UK Supreme Court[2015] UKSC 674 Nov 2015

Cavendish Square Holding BV v Makdessi; ParkingEye Ltd v Beavis

Liquidated damages, default charges, service credits and termination consequences need a legitimate commercial rationale. They should not look like punishment...

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Contracts & CommercialConsumer Law & TradingLiquidation & RestructuringDisputes, Enforcement & Remedies