Relevant date for preferential claims in a Scottish court liquidation

Insolvency Support Services had a recent enquiry on the relevant date for claims in a Scottish court winding up which commenced with the appointment of a provisional liquidator.  Which date should go on the HMRC Form VAT769 for the purposes of quantifying the preferential claim for VAT? 

Section 387(3)(b) IA86 brings forward the date for the calculation of preferential claims to the earliest of the winding up order or the appointment of a provisional liquidator.  “… the relevant date is the date of the appointment (or first appointment) of a provisional liquidator, or if no such appointment has been made, the date of the winding up order …”

That in effect overrides R7.22 ISRWUR2018 that deals with claims generally and refers to the date of the winding up order as the relevant date for all other claims.

S387 recognises that if you have capacity as Provisional Liquidator, preferential claims crystalise at the point that you take control, with the presumption that you would be dealing with employees, trading and HMRC etc. as a cost of your appointment.

In the case of a provisional liquidator appointment therefore, you put that date on your VAT 769 and not the date of the winding up order.