Waldorf RP2: Restructuring Plans are Back on the Table

Charlotte Evans of Ashurst provides key takeaways from Waldorf’s latest sanctioned restructuring plans, highlighting that Part 26A remains firmly available to cram down HMRC where justified, that the “no worse off” test should focus only on rights compromised by the plan, and that recent certainty concerns may be easing as a new wave of restructuring plan cases heads to court.

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