The High Court fixed Anthony Fitzpatrick’s remuneration for work as provisional liquidator of United Power Limited at €48,804.12, including VAT. It rejected his request to include €13,196.60 in legal costs from an unsuccessful interim injunction application.
Mr Fitzpatrick had sought €113,009.41 for his provisional liquidation work, covering fees, expenses and VAT, along with the legal costs. The Official Liquidator, Aiden Murphy, and the Revenue Commissioners opposed the amount. They argued that a reasonable fee was €37,000 before VAT and that the injunction costs should not be allowed as remuneration.
Mr Justice David Keane said Mr Fitzpatrick had not provided a sufficiently detailed breakdown linking each task to the staff member who performed it and the time spent. Although Mr Fitzpatrick said contemporaneous diary notes had been kept, they were not produced. The judge said this made it difficult to assess the work and meant doubts about the claim should be resolved against him.
The judge accepted Mr Murphy’s assessment that 191 hours of work, costing about €37,000 at the rates claimed, was reasonable. He also allowed the unchallenged €2,751.32 in expenses and outlay. With VAT at 23%, the total remuneration was fixed at €48,804.12.
The injunction application concerned access to company property stored in containers at the National Indoor Arena site in Abbotstown. Mr Fitzpatrick had brought separate proceedings shortly before his provisional appointment was due to end. The duty judge declined to make an order on the evidence presented, though he allowed the application to be renewed with more substantial evidence. It was not renewed, and the proceedings were later abandoned.
Mr Justice Keane said the injunction proceedings had been brought without established urgency and without a demonstrated power for the provisional liquidator to bring them. He concluded that the legal costs could not be included in remuneration fixed under the relevant companies legislation. The court directed the parties to seek agreement on any remaining issues, including costs, and to submit short written arguments within 14 days if they could not agree.