On 4 May 2021 KPMG LLP sold its UK Restructuring business to Interpath Ltd (trading as Interpath Advisory), a newly-formed company which is backed by H.I.G. Europe, the European affiliate of H.I.G. Capital, LLC. The office holders mentioned below have transferred from KPMG to Interpath Advisory and remain in office. Further details of the sale are available on the KPMG website here.

Hedge Tax Mitigation Limited – in Creditors’ Voluntary Liquidation

Tony Friar and Blair Nimmo were appointed Joint Liquidators of Hedge Tax Mitigation Limited - in Liquidation (the ‘Company’) on 27 November 2017. Following Tony Friar's resignation, Alistair McAlinden was appointed Joint Liquidator by Order of Court with effect from 19 October 2018.

Statutory notices and reports

Certificate of appointment 
S100 Director's report to creditors 
Notice for creditors to opt out of receiving correspondence 
Notice for creditors to opt back in to receive correspondence 
R3 Creditors' guide to Insolvency Practitioners' fees 
Statement of Affairs 
Creditor request for physical meeting 
Joint Liquidators' initial report to creditors 
Notice of seeking decision by correspondence 
Letter to creditors 
Notice of decision by correspondence 
1st Progress Report 
2nd Progress Report 
Final progress report to 14.09.2020 

How to submit a claim

If you have amounts due to you from the Company as at the date of appointment, you can register a claim by completing a proof of debt form.

Please send your completed proof of debt form, together with supporting documentation, by email to the case contact or by post to:

Hedge Tax Mitigation Limited – in Liquidation
C/o Interpath Advisory
5th Floor
130 St Vincent Street
Glasgow G2 5HF

Supporting documentation for your claim includes invoices, statements of account, proofs of delivery, contracts or any other relevant information.

Alistair McAlinden and Blair Carnegie Nimmo are authorised to act as insolvency practitioners by the Institute of Chartered Accountants of Scotland.

We are bound by the Insolvency Code of Ethics.

The Officeholders may be Data Controllers of personal data as defined by the Data Protection Act 2018. Personal data will be kept secure and processed only for matters relating to the appointment. For further information, please see our Privacy Policy.


Contact us

Lianne Fraser
Case contact
Tel +44 (0) 131 5276620
Fax +44 (0) 131 385 7920

James Dewar
Case Manager

Useful information

Help