Primary briefing · Judgment
high impact Supreme Court of Appeal · 1 June 2026
Gore v Moollajie NO and Others
A final trustee of an insolvent estate, who had not served as provisional trustee, claimed a share of remuneration for realisations made during the provisional administration period before his appointment. The Master directed that remuneration be reflected as a single composite amount in the L&D account, applying the Cooper v The Master equal-sharing principle across both the provisional and final trustees.
The court held: The SCA dismissed the appeal and held that s 63(1) ties remuneration to services actually rendered: a trustee who was not appointed when the work was done cannot claim remuneration for that work. The Cooper equal-sharing rule rests on an implied naturale of the joint appointment relationship and cannot bind a non-party retrospectively. The Master's decision to apply Cooper across the provisional and final periods was vitiated by an error of law and was set aside under PAJA. The matter was remitted for Tariff B to be applied separately to the provisional and final periods of administration. Costs were awarded against the appellant, including the costs of two counsel.
Legal impact: The judgment develops insolvency law by distinguishing Cooper v The Master and confining the equal-sharing principle to co-trustees jointly appointed throughout the relevant period. It confirms that the tariff is the measure of remuneration, not its source — the source remains s 63(1), which requires services actually rendered. Going forward, the Master must allocate realisations to each period and apply Tariff B separately, rather than treating remuneration as a single composite entitlement. This directly changes how remuneration is calculated and reflected in L&D accounts in every multi-trustee insolvent estate where provisional and final trustees differ.
Who is affected
Insolvency practitioners and trusteesAttorneys advising on insolvency mattersThe Master of the High CourtCreditors of insolvent estatesFinancial services sector participants involved in insolvency administration What this means for practitioners
Insolvency practitioners must ensure Tariff B is applied separately to provisional and final administration periods, allocating realisations to each period based on when services were actually rendered.
Practitioners preparing or reviewing L&D accounts should distinguish remuneration between provisional and final trustees rather than reflecting a single composite amount.
Advisors to trustees appointed only as final trustees should note that claims to share in remuneration for pre-appointment realisations are no longer sustainable.
Monitor for any further guidance from the Master's office on revised administrative procedures for reflecting split remuneration.