Charging Policy:

  • Directors and staff (including cashiers, secretaries and support staff) are allocated a charge out rate which is reviewed from time to time
  • Time is recorded in 6 minute units
  • Time spent by Directors and staff (including cashiers, secretaries and support staff) in relation to the Insolvency estate is charged to the estate
  • Time billed is subject to Value Added Tax (VAT)
  • Disbursements Policy
  • Only expenses and disbursements properly incurred in relation to an Insolvency estate are re-charged to the estate
  • Disbursements paid by mlm CPS Limited and re-charged to the Insolvency estate are charged at cost value
  • General office overheads are not re-charged to the Insolvency estate as a disbursement
  • Any payments to associated parties will only be made with the prior approval of creditors
  • Disbursements that are not capable of precise identification and calculation (e.g. part of a share or allocated cost) will only be paid with the prior approval of creditors
  • Where applicable, expenses and disbursements re-charged to or incurred directly by an Insolvency estate are subject to VAT (except directly attributable travel expenses).

VAT reg no. 108 2463 33



VAT reg no.  is 108 2463 33

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