A professional negligence claim against trustees in bankruptcy failed. There had not been available funds to allow repayment of the bankruptcy debts in the insolvency services account. Although the bankruptcies had been annulled, it had not been shown that the trustees had unnecessarily prolonged them. Section 304 of the Insolvency Act 1986 did not exclude any liability of a trustee that might arise other than under that section. However this was not the case to determine the extent of those duties.