Halliwells LLP was an English law firm practising from offices in Manchester, London, Liverpool and Sheffield, with 116 partners and around 850 employees.

[2]  Halliwells' practice was sold as a pre-packaged insolvency to four other firms: Hill Dickinson, Barlow Lyde & Gilbert, Gateley, and Kennedys.

[11] An additional factor behind the firm's failure was a property transaction connected to Halliwells' decision to become an anchor tenant in the Spinningfields business development in Manchester.

[9] The administrators have sued the 32 recipients[13] and have alleged that Halliwells’ equity partners altered the minutes of a meeting about the reverse premium before passing them on to the rest of the firm.

[15][16] Ian Austin[17] and Suzanne Liversidge[18] have each spoken publicly about Halliwells' failure and denied any personal responsibility.