In a further reflection of the times we're in, Revenue have seen the need to issue an Information Leaflet on Liquidators and Receivers.
As a general principle, the starting point in determining the VAT obligations of a liquidator or receiver is to treat the position as transparent - what would the business be required to do - and then look to the exceptions, of which the treatment of services is possibly the main area. This Revenue document is quite helpful, and usefully distinguishes between the different roles of Liquidators, Receivers and Examiners. It would have benefitted however from the inclusion of a discussion on VAT as a preferential debt in corporate recovery situations.
The Information Leaflet on Liquidators and Receivers is available here