Court of Appeal
In re ipagoo LLP (in liquidation)
[2022] EWCA Civ 302
2022 Feb 9, 10;March 9
Asplin, Popplewell, William Davis LJJ
InsolvencyAdministrationDistribution of client moneyRegulations implementing EU Directives requiring electronic money institutions to safeguard funds received in exchange for electronic money by segregating and insuring themRegulations also providing for electronic money holders to be paid from asset pool in priority to other creditors following insolvency eventWhether EU Directives requiring imposition of statutory trust in relation to fundsWhether domestic regulations imposing trustExtent of asset pool if funds left unprotected because of institution’s failure to comply with safeguarding optionsWhether including sum equal to funds not properly safeguarded Electronic Money Regulations 2011 (SI 2011/99), regs 20, 21, 22, 24 Parliament and Council Directive 2009/110/EC, art 7(1) Parliament and Council Directive 2015/2366/EU, art 10(1)(2)

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