For the impact of Brexit on Scottish procedures, see Practice Note: Table showing impact of Brexit on jurisdiction to commence insolvency/restructuring proceedings and obtain recognition in other EU Member States.

The Insolvency (Scotland) (Company Voluntary Arrangements and Administration) Rules 2018, SI 2018/1082 and Insolvency (Scotland) (Receivership and Winding up) Rules 2018 (IRSWUP Rules 2018), SSI 2018/347, came into force on 6 April 2019. The content of this Practice Note reflects the application of the IRSWUP 2018 Rules, SSI 2018/347. This note does not address any transitional provisions as may be applicable, on the assumption that there will be few cases remaining for which the transitional provisions would be relevant.

This Practice Note looks at Compulsory liquidation in Scotland and sets out: (i) the entities that may petition for the winding-up of a company; (ii) the circumstances in which such a petition may be presented; and (iii) the process to be undertaken in seeking to obtain a winding-up order from the court. For a glossary of commonly used Scottish insolvency terms, see Practice Note: Glossary