Michelle Elliot – Restructuring advisory partner at FRP
Company insolvencies in Scotland rose by 6% year-on-year in April 2026, with 107 cases registered compared with the same month in 2025.
The figure was made up of 53 creditors’ voluntary liquidations (CVLs), 49 compulsory liquidations and five administrations. There were no company voluntary arrangements (CVAs) or receivership appointments during the month.
Over the longer term, the data also reflects the limited uptake of newer restructuring tools. Between 26 June 2020 and 30 April 2026, Scotland saw just three restructuring plans and…