Re Cheyne Finance plc [2008] EWHC 2402 (Ch), [2008] BCC 182 is a UK insolvency law case, concerning the definition of insolvency under the cash flow test.

Cheyne Finance plc had built a number of structured investment vehicles.

Briggs J held that a court could take into account debts that would become payable in the near future, and perhaps further ahead, and whether paying those debts was likely.