Edwin Alexander Maxwell has signed an undertaking preventing him from being directly or indirectly involved in the promotion, formation or management of a company for three*years.

Mr Maxwell was the sole director of E.A.M. Electrical Limited which dealt with electrical installations.

The company went into liquidation on 28 April 2015 owing ?60,421 to creditors, of which ?52,929 was due to HM Revenue & Customs in respect of PAYE/NIC/RTI, VAT and Corporation Tax. This was in respect of liabilities going back to the tax year 2012/2013.

Commenting on the disqualification, Aldona O?Hara, Chief Investigator at the Insolvency Service said:

Directors who fail to ensure that HMRC are treated on an equal basis with other classes of creditor gain an unfair advantage over those companies who pay their taxes correctly and on time. They can expect to be investigated by the Insolvency Service and enforcement action taken to remove them from the market place.