Insolvency – Liquidation – Limited liability partnership (LLP) – Adjustment of withdrawals. Court of Session: In proceedings in which the liquidator of a limited liability partnership (LLP) sought an order under s 214A of the Insolvency Act 1986 for recovery of sums withdrawn by a member of the LLP from the LLP in the 2-year period before the granting of the winding up order, the court accepted the noter's submission that the respondent had reasonable grounds for believing that the LLP was at the time of each withdrawal unable to pay its debts within the meaning of s 123(2) of the 1986 Act, however it held that the noter had not established that the respondent knew, or ought to have concluded after each withdrawal that there was no reasonable prospect of the LLP avoiding insolvent liquidation, and it therefore refused the prayer of the note.