James Duncan McPhie, 57, of Palatine Road, Thornton-Cleveleys, was disqualified as a director for four years from November 6, following an Insolvency Service investigation into the conduct of Pharmhand Limited.
The company, incorporated in 2014, entered liquidation on January 17, 2025, owing HM Revenue and Customs (HMRC) £206,463.42.
A report into McPhie’s conduct concluded he had failed to ensure the company complied with its obligations to pay VAT and Corporation Tax, and had “caused the company to trade to the detriment of HMRC”.
Investigators found that while Pharmhand had initially met its VAT obligations, submitting returns and paying liabilities on time between November 2014 and January 2019, problems emerged…