Disputes Outlook 2026: Insolvency

The team at TLT highlights a 2026 disputes landscape, predicting expanded misfeasance and wrongful trading exposure for directors, wider creditor challenges outside formal insolvency under section 423, increased enforcement friction in regulated sectors, greater tactical use and contesting of winding-up and bankruptcy petitions, and a growing role for mid-market Part 26A restructuring plans driven by HMRC support and streamlined court processes.