The
Court of Appeal (
Finlay Geoghegan, Irvine and Hogan JJ) gave judgment at the end of last month in
Revenue Commissioners v Fitzpatrick [2016] IECA 228 (on appeal from
[2015] IEHC 477). The judgment, which draws heavily upon English authorities, is now the leading Irish authority on the court's power to remove a liquidator from office (under
section 277 of the
Companies Act 1963 or
section 638 of the
Companies Act 2014). Irvine J noted, in particular (at para. [61]):
I fully accept that the removal of a liquidator is a serious matter for any court and the relief should not to be granted lightly. In particular, I would endorse the sentiments expressed by Neuberger J. in AMP Music Box Enterprises Ltd [2003] 1 BCLC 319 that the Court should not remove a liquidator merely because it can be shown that in one or possibly more than one respect his conduct has fallen short of the ideal"
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