Company – Creditors' voluntary liquidation. The Companies Court ruled on an application, under s 112 of the Insolvency Act 1986, by the joint liquidators of SHB Realisations Ltd (formerly BHS Ltd) for directions on whether sums claimed by the company's landlord, the Prudential Assurance Company Ltd, were: (i) payable at all; (ii) provable in the liquidation; and (iii) payable as an administration expense (an administration having preceded the liquidation).