Director remuneration — liquidation — repayment of drawings. The liquidator sought repayment of monies taken from the plaintiff company, whereas the defendant alleged the money was taken by way of remuneration for his services in running the company. On consideration of financial records and the absence of PAYE or a written remuneration agreement, Judgment was entered for the plaintiff to the sum of $188,161. Judgment Date: 26 October 2016.