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 July 2022; Ref: scu.81910
