§ Mrs. Margaret EwingTo ask the Secretary of State for Scotland if he will list for each year for which figures are available the names of the 20 trustees in Scotland who received the largest aggregate total sum for work carried out under the Bankruptcy (Scotland) Act 1985 and for each of the top 20 the sum received in each year; if he will state in respect of each year, for cases where the final outcome is known, the fees paid to trustees in sequestrations which have exceeded 50 per cent. of the total debt; in how many cases the block fee system was(a) applied or (b) disapplied in each year; and in how many cases each year since 1985 there has been any dividend paid to unsecured ordinary creditors.
§ Lord James Douglas-Hamilton[holding answer 11 February 1992]: (i) The 20 insolvency practitioners who received the largest aggregate payments and the amounts paid are shown in the table:
347W
Name of trustee Firm/Office Payments made from public funds £ 1987 R. S. MacGregor Pannell Kerr Forster, Edinburgh 35,477.11 G. I. Rankin Deloitte Haskins and Sells, Glasgow 18,668.98 N. J. McNeill BDO Binder Hamlyn, Glasgow 12,968.09 P. C. Taylor Deloitte Haskins and Sells, Edinburgh 10,924.72 R. B. M. Graham Cork Gully, Edinburgh 10,916.44 D. I. Turner Ernst and Young, Glasgow 10,852.22 D. J. Watt Cork Gully, Edinburgh 8,124.95 0. I. Balfour Deloitte Haskins and Sells, Aberdeen 7,008.66 G. Ritchie Ernst and Young, Edinburgh 7,998.81 A. S. Gray Peat Marwick McLintock, Glasgow 6,679.63 J. D. Laurie cork Gully, Edinburgh 6,347.80 R. E. Blin Pannell Kerr Forster, Glasgow 5,430.22 J. C. Pringle J. C. Pringle and Co., Inverness 4,782.46 A. C. Thomson Thomson Cooper and Co., Dunfermline 3,865.47 C. A. F. Hastings Hastings and Co., Glasgow 3,753.75 R. C. Wallace Wallace and Co., Hamilton 3,162.50 B. A. Jackson Pannell Kerr Forster, Glasgow 3,008.55 A. I. Armstrong Grainger and Co., Glasgow 2,901.95 P. L. Stewart Peat Marwick McLintock, Glasgow 2,569.60 P. J. Campbell Pannell Kerr Forster, Aberdeen 22,555.36 1988 R. S. MacGregor Pannell Kerr Forster, Edinburgh 169,801.05 0. L. Balfour Deloitte Haskins and Sells, Aberdeen 101,178.60 D. B. Jackson Douglas Laing and Jackson, Glasgow 82,602.91 R. B. Graham Cork Gully, Edinburgh 73,565.60 C. A. F. Hastings C. A. F. Hastings and Co, Glasgow 69,256.07 J. C. J. Readman Ernst and Young, Glasgow 53,376.04 P. C. Taylor Deloitte Haskins and Sells, Edinburgh 47,813.63 J. D. Laurie Cork Gully, Edinburgh 47,113.15 G. I. Rankin Deloitte Haskins and Sells, Glasgow 42,943.90 F. Blin Cork Gully, Glasgow 33,764.26 A. S. Gray Peat Marwick McLintock, Glasgow 27,448.21 348W
Name of trustee Firm/Office Payments made from public funds £ B. A. Jackson Pannell Kerr Forster, Glasgow 24,433.13 A. Amoore Peat Marwick McLintock, Aberdeen 23,406.52 R. A. Johnson Cork Gully, Glasgow 22,204.69 N. Robinson Kidsons Impey, Glasgow 21,699.32 K. A. Ross Kenneth Ross and Sharkey, Glasgow 21,468.72 W. Hecht F L Walker and Co, Glasgow 19,886.25 T. Dyer Scott Oswald and Co, Dundee 18,914.64 T. P. C. Taylor Spicer Oppenheim, Glasgow 18,518.03 P. J. Campbell Pannell Kerr Forster, Aberdeen 18,094.42 1989 R. S. MacGregor Pannell Kerr Forster, Edinburgh 940,219.67 P. J. Campbell Pannell Kerr Forster, Aberdeen 363,305.17 J. C. J. Readman Ernst and Young, Glasgow 267,649.68 B. A. Jackson Pannell Kerr Forster, Glasgow 267,371.11 O. L. Balfour Cork Gully, Aberdeen 253,747.66 P. C. Taylor Cork Gully, Edinburgh 200,849.57 R. B. M. Graham Cork Gully, Edinburgh 169,909.08 C. A. F. Hastings Hastings and Co., Glasgow 162,639.78 W. T. M. Cleghorn Cork Gully, Edinburgh 145,561.02 G. I. Rankin Cork Gully, Glasgow 137,441.84 A. S. Gray Peat Marwick McLintock, Glasgow 123,481.09 D. B. Jackson Douglas Laing and Jackson, Glasgow 118,239.72 K. A. Ross Kenneth Ross and Sharkey, Glasgow 110,450.79 J. D. Laurie Cork Gully, Edinburgh 110,306.12 R. E. Blin Pannell Kerr Forster, Glasgow 102,468.64 T. Dyer Scott Oswald and Co., Dundee 77,962.79 G. Ritchie Ernst and Young, Edinburgh 61,618.00 A. Amoore Peat Marwick McLintock, Aberdeen 52,675.43 N. Robinson Kidsons Impey, Glasgow 47,535.77 W. Hecht F. L. Walker and Co., Glasgow 38,486.43 1990 R. S. MacGregor Pannell Kerr Forster, Edinburgh 1,649.996.80 N. Robinson Kidson Impey, Glasgow 664,389.06 J. C. J. Readman Ernst and Young, Glasgow 651,547.69 P. J. Campbell Pannell Kerr Forster, Aberdeen 454,322.46 B. A. Jackson Pannell Kerr Forster, Glasgow 436,609.84 C. A. F. Hastings Hastings and Co., Glasgow 401,615.46 N. J. McNeill BDO Binder Hamlyn, Glasgow 245,562.04 O. L. Balfouar Cork Gully, Aberdeen 211,310.41 P. C. Taylor Cork Gully, Edinburgh 204,758.15 F. Blin Cork Gully, Glasgow 181,825.24 A. W. O'Boyle F L Walker, Glasgow 170,686.55 G. Ritchie Ernst and Young, Edinburgh 163,361.81 R. E. Blin Pannell Kerr Forster, Glasgow 150,245.16 G. I. Rankin Cork Gully, Glasgow 147,425.87 W. T. M. Cleghorn Cork Gully, Edinburgh 139,235.54 N. M. Sharp Ernst and Young, Aberdeen 136,767.95 R. B. M. Graham Cork Gully, Edinburgh 124,492.96 W. Hecht F L Walker, Glasgow 120,201.78 D. B. Jackson Douglas Laing and Jackson, Glasgow 103,547.39 D. H. Beedie Ernst and Young, Dundee 100,676.45 1991 R. S MacGregor Pannell Kerr Forster, Edinburgh 2,217,113.44 N. Robinson Kindsons Impey, Glasgow 1,232,632.10 J. C. J Readman Ernst and Young, Glasgow 1,217,222.00
Name of trustee Firm/Office Payments made from public funds £ C. K. Russell Kidsons Impey, Glasgow 642,390.93 B. Jackson Pannell Kerr Forster, Glasgow 625,631.25 P. J. Campbell Pannell Kerr Forster, Aberdeen 585,341.66 G. Ritchie Ernst and Young, Edinburgh 541,501.81 C. A. F. Hastings Hastings and Co, Glasgow 493,208.22 P. C. Taylor Cork Gully, Edinburgh 354,351.58 J. D. Laurie Cork Gully, Edinburgh 337,315.45 G. I. Rankin Cork Gully, Glasgow 299,835.95 O. L. Balfour Cork Gully, Edinburgh 287,910.66 F. Blin Cork Gully, Glasgow 267,467.30 A O'Boyle F. L. Walker, Glasgow 254,850.18 N. M. Sharp Ernst and Young, Aberdeen 236,039.25 N. J. McNeill BDO Binder Hamlyn, Glasgow 232,461.89 W. T. M. Cleghorn Cork Gully, Edinburgh 231,691.42 D. H. Beedie Ernst and Young, Dundee 214,440.89 R. B. M. Graham Cork Gully, Edinburgh 166,954.11 W. Hecht F. L. Walker, Glasgow 129,101.74 (ii) In those cases where the final outcome is known, payments to trustees have exceeded 50 per cent. of the total debt in the following number of cases:
Year Number of Cases 1986 None 1987 None 1988 None 1989 3 1990 31 (iii) The block fee system of remuneration for trustees was introduced on 1 October 1990 and applied only to awards of sequestration made on or after that date ie where the first accounting period ended on or after 1 April 1991. In the period 1 October 1990 to 30 September 1991 there were 6,965 awards of sequestration. Of these, in 175 cases the trustee was elected and the provisions of the block fees scheme did not therefore apply and in a further 174 cases the block fee was disapplied. In the balance of 6,616 cases the trustees were remunerated under the block fee arrangement.
(iv) In sequestration under the Bankruptcy (Scotland) Act 1985 dividends were paid to ordinary creditors as follows:
Year Number of Cases 1985 Not applicable 1986 None 1987 None 1988 None 1989 4 1990 11