Claire Middlebrook, an insolvency partner with Henderson Loggie, has been appointed liquidator of Employ-E, an employment agency for temporary workers which owes HMRC £58m.

HMRC is seeking payment for unpaid tax and penalties from the Edinburgh-based firm, which had up to 60,000 employees who were supplied to recruitment agencies throughout the UK for work in a wide range of sectors. All employees were paid off prior to the appointment of Henderson Loggie.

Employ-E is owned by David Allen, as is a second company, Legitas Group Ltd, which went into liquidation last month and which owed Employ-E £22.56m. Legitas, which provided an outsourced payroll service for temporary workers and recruitment agencies, had a £230m turnover and 20,000 agency workers on its books.

Claire Middlebrook, partner at Henderson Loggie, said: 'My first step is to carry out an investigation into the position and workings of Employ-E with the aim of realising any assets it has for the benefit of the creditors.'