Court of Appeal
In re Danka Business Systems plc (in members’ voluntary liquidation)
Ricoh Europe Holdings BV and others v Spratt and another
[2013] EWCA Civ 92
2012 Nov 7;
2013 Feb 19
Mummery, Patten, Treacy LJJ
CompanyWinding upDistribution of assetsMembers’ voluntary liquidationLiquidators serving notices on creditors proposing final distribution of company’s assets to creditorsCreditor having contingent claims against company in form of indemnitiesCreditor requesting liquidators to defer distribution until contingent claims crystallising or to reserve assets to cover claims in fullWhether liquidators obliged to reserve assets to provide for contingent claims in fullWhether valuation of contingent claims under indemnity to guarantee 100% return on indemnity Insolvency Act 1986 (c 45), s 107 Insolvency Rules 1986 (SI 1986/1925), r 4.86(1)

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