Latest Accountant in Bankruptcy figures have shown that business insolvency numbers (liquidations and receiverships) in Scotland for Q1 2025-2026 increased by 17.3% compared with Q1 2024-2025, to a total of 332.
The number of business insolvencies (liquidations and receiverships) in Scotland for Q1 2025-2026 increased by 12.9% compared with the previous quarter’s total of 294 (January-March 2025).
Tim Cooper, Immediate Past President of restructuring, turnaround and insolvency trade body R3 and Partner at Addleshaw Goddard LLP, said “Corporate insolvency activity in Scotland is picking up pace, with more firms entering an insolvency process last quarter than at any point in the past two years. This upward trend…


