A bankrupt former trader had instructed an accountant to assist him in reaching an agreed position with HMRC in a sequestration case which was likely to produce a payment in full. At a meeting between the trustee, HMRC and the Accountant, HMRC indicated their willingness to adjust their claim to facilitate the payment of the accountant?s charges, apparently as part of their claim. The bankrupt was not in attendance at the meeting but had had indicated his agreement to the admission of the claim by the trustee. The trustee had concerns about the independence of the advising accountant and the bankrupt?s level of comprehension, given that English was not his first language. The bankrupt was noted to be of dubious character.