The number of companies going into insolvencies fell in the first quarter of this year. And according to PwC creditors are more patient these days than banks or the taxman.  They are just 2 of the findings in the latest insolvency report, which also found that not as many retailers went bust this year than last year just after Christmas. Ken Tyrell is the Business Recovery Partner with PwC and joined Joe Lynam on the show this morning.