By accessing these pages, you shall be deemed to have accepted, and agreed to be bound by, the terms of use below.

1. Company details
This website is operated by and on behalf of WRI Associates Limited, incorporated in Scotland with Company No. SC373228 and having its Registered Office at Third Floor Turnberry House, 175 West George Street Glasgow G2 2LB.

Ian Wright, Ishbel MacNeil and Scott Milne are Licensed Insolvency Practitioners and any advice provided is given under their licenses and exemptions from FCA regulation. It is assumed that clients contacting WRI Associates through this website require an insolvency solution and there is a realistic possibility that one of our insolvency practitioners will be appointed to the insolvent estate.

Ian Wright, Ishbel MacNeil and Scott Milne are regulated by the Institute of Chartered Accountants of Scotland.
WRI Associates Limited VAT number: 986 1768 60

In accordance with the disclosure requirements of the Services Regulation 2009, our Professional Indemnity insurer is Mappledown Underwriting LLP, The St Botolph Building, 138 Houndsditch, London, EC3A 7AG.

2. Residence
This website is intended for the information of residents of the United Kingdom (“UK”) unless otherwise stated.

3. General disclaimers and terms
The information and illustrations presented in this website are produced for the general information of visitors to this site and do not constitute professional advice. We endeavour to ensure that the content is accurate and up to date, however, users should contact us before taking any specific action based on the information shown on this site. No responsibility can be accepted for any use made of the information or illustrations presented on this site.

We accept no liability or responsibility whatsoever for any loss or damage suffered by any user of the information contained in this website or the material downloaded from it. Similarly we accept no liability or responsibility whatsoever for any loss or damage suffered by any user from any material contained on any third party websites linked to our website, or from any internet software used in connection with our website, computer viruses or other destructive programs encountered as a result of using our website.

5. File downloads
You may view the site and download any part(s) of it to a personal computer for private viewing for private purposes. You may not (a) store it (or any part of it) other than for the purposes set out in this paragraph, (b) print out copies except for your own personal viewing for private purposes, or (c) reproduce, copy or transmit it (or any part of it) in any other way for any purpose or in any other medium, without our prior written permission. You may not alter the content in any way.

As a user of this website, certain pages provide free file downloads. WRI Associates Limited allows you to access files that we believe may be of use to you.

This facility is provided as is, and we cannot be held responsible for any losses, whether direct or indirect, from the use of this facility. Files that are made accessible are not encrypted. We reserve the right to remove or update these documents at any time. It is your responsibility to ensure that you have adequate protection against malicious code on any computer that you use to download such files, including but not limited to anti-virus software and a reputable firewall.

6. Links
Links to third party sites are provided for information only and we take no responsibility for material found on them and we accept no responsibility for such sites or for any loss or damage that may arise from your use of them. Please obtain our permission before linking to our site by sending an email to


7. Complaints Procedure
If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with the service you are receiving, we hope that you will bring your concern to our attention.

In the event of any complaint being received, you will be provided with details of our complaints handling procedure. We undertake to investigate any complaint carefully and promptly, and to take the appropriate action to resolve the matter and fully discuss the position with you.

In the first instance, we recommend that you discuss any problems with the person responsible for handling your affairs or if you prefer, you can contact Ian Wright, Managing Director, who will review matters and report back to you.

If, in exceptional circumstances, we do not answer your complaint to your satisfaction, you have the right to take the matter up with the Recognised Professional Body (“RPB”) that regulates the conduct of our insolvency practitioners. Ian Wright, Ishbel MacNeil and Scott Milne are regulated by the Institute of Chartered Accountants of Scotland.

The Insolvency Service operates a central “gateway” as a single point of entry for complaints made about insolvency practitioners. Complaints should be submitted through the “gateway” where they will be filtered and passed to the appropriate RPB if deemed appropriate.

The contact details for the gateway are:

  • The Insolvency Service, IP Complaints, 3rd Floor, 1 City Walk, Leeds LS11 9DA;
  • 0845 602 9848 – calls are charged at between 1p and 10.5p per minute from a land line; for mobiles, between 12p and 41p per minute if you’re calling from the UK.

The website address is


Should you be dissatisfied with the outcome of any complaint you have made, then you may also refer the complaint to the Financial Ombudsman Service.