INSOLVENT solicitor Michael Freeman still faces taxation for work totalling over u1 million after an appeal against the order was dismissed by a judge.

Freeman, latterly of Michael Freeman & Co, is subject to a Taxing Master's order for a final bill. He has three months to produce bills for work he did for the Oakley Vaughan Names Association in 1990-91.

Freeman took out an Individual Voluntary Arrangement last September with u1.5 million debts, after his firm split.

His former partners Rolfe Roseman, Christopher Evans and David Marriott, now at Seddons, are liable with Freeman in the taxation, although it is understood they were not involved in the Names work.

The former partners have a joint and several claim of u256,000 regarding Freeman's overdrawn capital account with Michael Freeman & Co.

The judge, Robert Owen QC, upheld the decision delivered by Master Wright in December that Freeman justify his billings to the Names association.

Master Wright granted his order after the Oakley Vaughan Names issued an originating summons for taxation. Freeman had opposed the application.

It is understood the Names paid Freeman u800,000 – u1.2 million and claim to have received only three bills for the first u380,000. Freeman has always rejected the Names association's allegations that he transferred cash from his client account without first billing them, and claims to have billed properly for all cash transferred.

Christopher Stewart-Moore, Reid Minty partner acting for the Names says his clients are pleased now to consider the merits of Freeman's invoices.