‘Tis the season for giving, and the recent UK Supreme Court decision in R (on the application of Palmer) v Northern Derbyshire Magistrates’ Court and another [2023] UKSC 38 is a welcome gift to insolvency practitioners. The Supreme Court held that an administrator of a company appointed under the Insolvency Act 1986 is not an officer of a company within the meaning of the phrase “any director, manager, secretary or similar officer of the body corporate” used in section 194(3) of the Trade Union and Labour Relations (Consolidation) Act 1992 (TULCRA).