INS48275 - Legal background: Licensing of insolvency practitioners: What is poor conduct by an insolvency practitioner?

An unsatisfactory IP can be defined as one whose professional or ethical standards and practices fall short of what is expected from licensed IPs. IPs should perform to a consistent, known, standard.

In dealing with alleged poor conduct by an IP you must separate any sense of grievance at the tax lost through insolvency from genuine issues surrounding the way the case has been handled by the IP.

Below are some examples of what constitutes poor conduct by an IP. Whilst not exhaustive, they are a good indicator of the kinds of issues which have a detrimental impact on the Crown and which might cause the RPBs to act. The list has been categorised into serious misconduct (where one instance might be sufficient to report the matter) and minor infringements (which may occur infrequently as genuine mistakes, but if a pattern emerges become more serious).

Serious misconduct

Guidance and practical examples

Acting as an IP whilst not licensedIP either lost licence or does not have one. We would not usually know this, but it may come to our attention, e.g. because we know the IP is bankrupt.
Conflict of interestMight arise if IP or his/her firm previously acted for the company or one of its directors in any way.
MisfeasanceThis means the IP breaches his/her duties to creditors. This could be done in many ways, such as:
  • putting IP’s own interests before those of creditors

IP sells a company car to himself or a friend at less than market value

  • IP does not comply with statutory order of priority for distribution

IP pays own fees before tax arising during liquidation, leaving no funds left to pay the tax

  • IP colludes with directors

clear evidence that IP sold assets back to directors at less than could have otherwise been achieved

  • IP favours debenture holder over other creditors

deliberate misallocation of fixed and floating charge costs or assets

Failure to make a timely distributionIP does not pay a dividend to creditors when there are sufficient funds to do so.
Consistent failure to respond to correspondenceExpectation within the Department, based on past experience, that the IP will not respond to correspondence, or will respond late or inadequately.
Failure to comply with a Statement of Insolvency Practice (see INS48150)IP refuses to comply with a Statement of Insolvency Practice after its contents have been pointed out

IR points out investigative duties in SIP 2 but IP states that no funds to undertake the investigation

Failure to comply with terms of a voluntary arrangementIP does not perform the duties upon him/her stated in the VA proposal

IP has a duty to bring the VA to an end on the occurrence of certain events but fails to do so

Manipulation of creditors’ meetingsIP disallows valid votes for the purpose of securing his/her own appointment.

IP does not allow a faxed proxy against his/her appointment when the proxy is legally valid

 

Minor infringement

Guidance and practical examples

Failure to respond to correspondenceA failure to respond on time or fully, but where there is no expectation in advance that the IP will fail to respond.
Late/non notification of creditors’ meeting
Late/non submission of reports to creditorsFor example within 28 days of a creditors’ voluntary liquidation Section 98 meeting, or on every anniversary of such a liquidation.
Creditors’ meetings held at unreasonable time or placeMust commence between 10 am and 4 pm on a business day and take place at a location convenient for the creditors (i.e. not the most convenient location for the IP, the company or its directors)
Excessive feesThis may arise due to high charge out rates, or more time than needed being spend on the case. The IP should provide detailed information on how the fees were arrived at if asked (see INS48180).

IP does not provide information on fees when asked.
IP provides information which shows unreasonable amount of time spent, or grades of staff used were too high for the tasks.
IP provides information which shows the time spent was disproportionate to the tasks to be undertaken.

Failure to collect in company’s propertyIP does not take into custody and realise the company’s assets

IP does not collect books and records from directors
IP does not realise asset such as director’s loan account when it has been identified to him/her by IR

If you are in doubt as to whether conduct by an IP should be reported, contact Service Delivery Support (This text has been withheld because of exemptions in the Freedom of Information Act 2000)).