Scotatlas Ltd, Re discharge of provisional liquidator [2002] ScotCS 327 (24 December 2002)

Scotatlas Ltd, Re discharge of provisional liquidator [2002] ScotCS 327 (24 December 2002)

In the absence of a liquidation committee, a liquidator may not pay a solicitors' account for legal services without submitting it for taxation by the Auditor of Court.

Citation
[2002] ScotCS 327
Parties
Noter (liquidator and Former Provisional Liquidator of Scotatlas Limited): Gerald Ian Rankin
Jurisdiction
Scotland
Judgment Date
24 December 2002
Procedural Posture
Application in Liquidation Proceedings / Application for Discharge as Provisional Liquidator and Interim Remuneration; Determination of Procedure for Payment of Legal Services Account
Outcome
Application refused in respect of payment without taxation; remit made for taxation of legal services account.
Legal Topics
Liquidation Procedure, Remuneration of Liquidator, Taxation of Legal Services Account
Insolvency Company Law Liquidation Procedure Remuneration of Liquidator Taxation of Legal Services Account

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Parties

Gerald Ian Rankin

Noter (liquidator and Former Provisional Liquidator of Scotatlas Limited)

Procedural Posture

Application in Liquidation Proceedings / Application for Discharge as Provisional Liquidator and Interim Remuneration; Determination of Procedure for Payment of Legal Services Account

Legal Issues

  1. 1 Whether, in the absence of a liquidation committee, a liquidator may pay a solicitors' account for legal services without submitting it for taxation under section 53(2A) of the Bankruptcy (Scotland) Act 1985 as applied by the Insolvency (Scotland) Rules 1986

Ratio Decidendi

In the absence of a liquidation committee, a liquidator may not pay a solicitors' account for legal services without submitting it for taxation by the Auditor of Court.

Court Disposition

Application refused in respect of payment without taxation; remit made for taxation of legal services account.

Orders

  • Remit to the Auditor of Court to tax the account incurred by the Noter in respect of legal services for the accounting period from 4 February until 3 August 2002.