Defunct law firm Halliwells owes unsecured creditors more than £190m, according to the latest report from administrators BDO.

To date BDO has received claims worth £191.5m from unsecured creditors. Landlord and lease creditors account for £182.2m of claims received to date, with HM Revenue & Customs the next largest creditor with some £4.3m in taxes and £1.1m in VAT.