Matthew Weaver KC
and Andrew Brown
of Radcliffe Chambers together with Hayley Çapani
of Shoosmiths, Steven Cottee
of Pinsent Masons and Andrew Dalton
of BTG Advisory discuss the recent case law in Part 26A Companies Act 2006 Restructuring Plans and, in particular, the decisions in Re The Great Annual Savings Co Ltd
 EWHC 1141 (Ch) and Re Nasmyth Group Ltd
 EWHC 988 (Ch); exploring questions such as whether the judicial mood has changed in respect of Restructuring Plans; what HMRC’s current stance on Restructuring Plans is likely to mean for companies going forward; and whether Restructuring Plans are a viable form of corporate restructuring for SMEs or whether they are now likely to be the preserve of the large enterprises.
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