The remuneration of a provisional liquidator takes precedence over the costs and expenses of a liquidator. Accordingly the expenses of the provisional liquidator for VAT, and PAYE and National Insurance take a similar priority over later costs of a liquidator. Citations: Times 29-Jun-1999 Statutes: Insolvency Rules 1986 4.218(1)(a) Jurisdiction: England and Wales Insolvency Updated: 19 … Continue reading In Re Grey Martin Ltd: ChD 29 Jun 1999