Manchester-based Samuel William Bell, the director of four companies including a pub, which all went into liquidation at the same time with debts to creditors worth 185,337, has been disqualified as a director for five years for failing to pay taxes or keep proper accounting records.
The disqualification, which starts from 19 December 2013, follows an investigation by the Insolvency Service.

Mr Bell, 60, gave an undertaking to The Secretary of State for Business, Innovation and Skills that he would not act as a director, manage, or in any way control a company until 18 December 2018.

The four companies, which went into liquidation on 10 August 2010, are:

* TFML Ltd (TFML), which traded as The Northern between May 2009 and May 2010.
* Cranehunter Ltd (Cranehunter), which traded as Barcelona Bar between December 2009 and May 2010.
* Brillpoint Ltd (Brillpoint) which provided human resources services to TFML and Cranehunter.
* Greengold Solutions Ltd (Greengold), which traded as a retail shop in Chester between May 2007 and July 2010.

In giving the undertaking, Mr Bell did not dispute that for each of the four companies, he failed to ensure that adequate accounting records were either maintained, preserved or delivered up to the companies Liquidators.

The Liquidators were therefore unable to verify, amongst other things:

* The total income of the companies.
* The recipients of, and reasons for, all expenditures.
* The assets of the companies when they went into liquidation.

Mr Bell also did not dispute that Brillpoint traded to the detriment of HM Revenue & Customs (HMRC) when it failed to make payments for PAYE and NIC due from April 2009 onwards.

Robert Clarke, Head of Insolvent Investigations North at the Insolvency Service, said:

Directors have a duty to ensure that their companies maintain proper accounting records and pay company taxes. Failure to pay tax deprives the taxpayer of the funds needed to operate public services, and is unfair to other businesses which pay their taxes.

Mr Bell has paid the price for failing in his duties as a company director as he cannot now carry on in business other than at his own risk.