Unreasonable to ask court to measure liquidator’s remuneration given letters of offer between parties

Liquidation - official liquidator's costs including solicitors' costs - application to fix/measure costs - O.74, r.46 RSC - two liquidations - two companies - works done by liquidator and solicitors from March 2012 - liquidations substantially completed by October 2015 - whether items included pertaining to current notice of motion should be allowed - legal fees requested referred to legal costs accountants for reports - applicant subsequently sought to modify downwards the figures sought in pleadings - amendment opposed - grounds of opposition - liquidations a matter of contract with revenue commissioners so court's powers circumscribed - amounts excessive - estimates based on time alone - open offer letter advanced to applicant prior to application exceeds amount which reasonably could be claimed - inappropriate to include costs of present inter pares motion - jurisdiction - court's supervisory function remains intact despite contractual arrangement regarding liquidation - principles to be applied in measuring reasonable remuneration - nature of work carried out, complexity and value to client - time engaged - application of principles - liquidator's agreement with revenue commissioners at outset - billing guides - contents of successive reports overlap - legal costs - section 68 letter - liquidator's undertaking to maintain 'strict control' over legal costs - total measurement figure - motion costs - no assets - unreasonable to ask court to measure liquidator's remuneration and legal costs given letters of offer and negotiation between parties - no order as to revenue commissioners' motion costs.