Corporate demergers using section 110 of the Insolvency Act 1986

This practice note provides an overview of how to carry out the demerger of a company (typically by means of a members' voluntary liquidation) under section 110 of the Insolvency Act 1986.

This document is currently being updated in readiness for when the Insolvency (England and Wales) Rules 2016 (SI 2016/1024) come into force on 6 April 2017. While this process is underway and until 6 April 2017 you will need to check whether there have been intervening developments that affect the published version of this document by referring to Practice note, Supplement to restructuring and insolvency materials: legal developments between December 2016 and April 2017.

Our legal updates reporting on developments during this time will be available as normal through the usual feed on our website and through our weekly and monthly emails.

Practical Law Restructuring and Insolvency

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