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Notes for Guidance - Bankruptcy (Scotland) Act 2016 (as amended)

This guidance describes the general functions of Accountant in Bankruptcy, interim trustees, trustees and commissioners in relation to their responsibilities regarding bankruptcies which started on or after 30 November 2016.

19.1 The office of commissioner

A commissioner performs their functions at no cost to the estate and not even out of pocket expenses incurred can be recovered.

Attention is specially drawn to the fact when a commissioner also acts as solicitor for the trustee they are not entitled to charge a fee for such legal services. They are entitled to recover their legal outlays only. It was decided in the case of Geddes’ Trustee [6 April 1985 (n.r.)] that all of the professional charges of the solicitor during the period when they also acted as commissioner were disallowed.

The Accountant acts upon this court decision and will hold the trustee personally liable to make good to the estate a sum equal to the amount of fees paid to any such commissioner.

This rule is also applied when the commissioner’s firm or any partner thereof acts as solicitor to the trustee.

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