Jurisdiction(s):
United Kingdom

Key definition

Enforcement definition

What does Enforcement mean? Enforcement is the practical process of making a court order, judgment, decree or arbitral award take effect when the party bound has not complied by the deadline. It involves applying for, and using, court-sanctioned measures to secure compliance or recover sums due, including where permission is required. The term is descriptive rather than a single statutory definition; the available remedies depend on the jurisdiction and the nature of the order. England and Wales: governed mainly by CPR Parts 70–73, including writ/warrant of control, third party debt orders, charging orders (and orders for sale), attachment of earnings, possession and delivery up, appointment...

Distressed debt: tax consequences of creditor enforcement—sale, receivership, administration, foreclosure, and transfers to lenders (satisfaction or set-off)

Published by a LexisNexis Tax expert

Practice notes

This Practice Note sets out the principal tax considerations where creditors move to enforce security over the assets of a distressed company or corporate group. Related Practice Notes in this series address tax issues concerning:

acquisitions of distressed debt, and
debt restructurings (ie waivers, debt/equity swaps or renegotiations)

In addition, Tax and distressed debt—checklist of points to consider distils the main tax points to bear in mind when dealing with distressed debt in general. This Practice Note reviews the Enforcement routes open to creditors of troubled businesses and the consequences that may follow. For a detailed look at the loan relationships provisions on debt releases, see:

Loan relationships—impairment and debt releases
Loan relationships—impairment and debt releases: connected companies

Types of enforcement

As explained in Practice Note: Tax and distressed debt—debt restructurings, lenders will frequently engage in a restructuring of a distressed group’s debt to help the underlying business continue. Enforcing security over a borrower’s assets is therefore typically pursued only as a measure of last resort...

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Jenny Doak

Weil Gotshal & Manges LLP

Jenny is a partner in Weil's European Tax practice. Her experience includes restructurings, M&A transactions (private and public), joint ventures, financings, debt and equity capital markets, and special situations. Jenny advises across all sector areas, but has particular experience in certain specialist areas, including energy and TMT. Alongside her transactional practice, Jenny provides consultancy advice to clients on standalone tax matters. She also represents clients in tax litigation....

Web page updated on 22/05/2026

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