LEXLAW Solicitors & Barristers
In complex civil litigation, lower courts can commit critical procedural errors, such as deciding an application based on arguments that were never formally pleaded by the parties. As demonstrated by the High Court’s ruling today in Arran Coghlan & Anor v Lexlaw Ltd, an appellate strategy that holds a lower court to the boundaries of civil procedure can successfully reverse an irregular judgment.
Growing scrutiny of regulatory oversight has reignited claims that small businesses were exposed to hidden liabilities through complex lending structures, raising significant legal questions around misrepresentation, regulatory accountability, and SME redress.
Sections 235 and 236 of the Insolvency Act 1986 impose powerful duties on company directors, officers, employees, and even third parties to co-operate with insolvency office-holders such as liquidators and administrators. Failure to assist properly during liquidation, administration, or bankruptcy can result in personal sanctions, court orders, fines, and even director disqualification.
The Proceeds of Crime Act 2002 gives UK authorities wide powers to freeze and recover assets without a criminal conviction. This guide explains how POCA affects directors and businesses, common enforcement tools, legal defences, and steps to protect corporate and personal assets.
Personal Liability Notices (PLNs) are a powerful HMRC enforcement mechanism that can make company directors and officers personally liable for unpaid corporate tax debts, including PAYE, National Insurance Contributions, VAT, and CIS. In 2026, PLNs are increasingly used in insolvency and enforcement scenarios, placing directors’ personal assets and professional futures at direct risk.
CPR Part 36 is a powerful tactical mechanism within the Civil Procedure Rules that can dramatically shift litigation risk and costs. A compliant, well‑timed Part 36 offer can unlock indemnity costs, enhanced interest and Jackson uplifts for claimants, while giving defendants a crucial tool to cap exposure and force serious engagement with settlement.
A winding up petition can paralyse a business overnight. Bank accounts are frozen, payments become unlawful, and directors face personal exposure. A UK Validation Order is often the only legal remedy that allows a company to keep trading lawfully. This comprehensive 2026 guide explains how validation orders work, when they are granted, and why early instruction of specialist insolvency lawyers is critical.
An Account Freezing Order is one of the most disruptive financial enforcement tools available to UK authorities, allowing HMRC, the police and the National Crime Agency to freeze money held in a UK bank or building society account at a very early stage of an investigation. In many cases, the account holder has not been charged with any criminal offence, and may not even be aware that they are under investigation until the account is suddenly inaccessible.
A letter of credit is a powerful trade finance instrument that protects both buyers and sellers by reducing payment risk in domestic and international transactions. When structured correctly, it provides certainty of payment, improves cash flow, and limits exposure to counterparty default.
Master Cook’s ruling in Chinda v Cardiff & Vale University Health Board EWHC 2696 (KB) refuses permission to withdraw an accepted Part 36 offer, stressing that a mere change of mind fails CPR 36.10’s “change of circumstances” test – even for vulnerable claimants. The court prioritised CPR Part 36 certainty.