Insolvency firm FRP Advisory has filed notice of possible court proceedings against several former directors of the failed electricals chain, according to The Sunday Times.

Comet’s former chief operating officer and incoming WHSmith boss Carl Cowling is facing possible legal action, as is former chief executive Bob Darke and former Dixons boss John Clare, who helped private equity firm OpCapita buy Comet from French retailer Kesa in 2011.

Hailey Acquisitions, which was set up by OpCapita founder Henry Jackson for the Comet deal, is also facing possible legal action.