All expenses properly incurred in the winding up, including the remuneration of the liquidator, are payable out of the company’s assets in priority to all other claims. Expenses are to be paid in accordance with the Insolvency Rules 2016 (IR 2016), SI 2016/1024, r 7.108(4)(a) (for winding up by the court) and IR 2016, SI 2016/1024, r 6.42(4)(a) (for company voluntary liquidations). The application of this order of priority of payment continues to apply to the successive office-holder, who must discharge expenses in accordance with that order, irrespective of whether they were incurred by a predecessor. However, while the costs and expenses of winding up are given statutory priority under sections 115 and 175(2) of the Insolvency Act 1986 (IA 1986), remuneration of a liquidator will need to be appropriately determined before it can be paid. Where there is a change in liquidator,