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A licensed insolvency practitioner appointed to wind up a company. They are responsible for selling the company’s assets and distributing the proceeds to creditors. Whereas liquidators in compulsory liquidations are appointed by the official receiver; creditors nominate the liquidator in a creditors’ voluntary liquidation (CVL).  Liquidators in both procedures will:

  1. Investigate the company director
  2. Analyse all of the company’s transactions to establish if they were made in the interest of creditors
  3. Report to the Insolvency Service on the director’s conduct
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