By Alan Munro

A statutory waste removal obligation incurred by a company before it entered liquidation was held to be dischargeable as an expense of the liquidation (Re Doonin Plant Limited [2018] ScotCS CSOH 89).

UK Insolvency Practitioners will need to consider the implications of this decision when advising on strategy in relation to waste management businesses.  Additional pre-appointment due diligence may be needed and the costs of a court application to confirm that the IP’s remuneration can be paid in advance of the costs of any such liabilities should be factored in.