Name: Stephen Paul McKinlay

Name: AYRSHIRE TAXI VANS LTD

Date of Birth: / /

Date Order Starts: 7 / 10 / 1969

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC437320

Last Known Address: 8 De Walden Drive, , , , KILMARNOCK, KA3 6AA

Conduct: Mr Stephen Paul McKinlay (“Mr McKinlay”) caused Ayrshire Taxi Vans Limited (“the company”) to trade to the detriment of HM Revenue and Customs in respect of Pay As You Earn (“PAYE”) from 22 June 2021 to March 2024 and Value Added Tax (“VAT”) from 7 July 2021 to March 2024 resulting in a loss to HMRC of at least £714,346 at liquidation, in that: PAYE/NIC • During the tax year 2021/22 between June 2021 and March 2022 the company submitted returns disclosing liabilities totalling £151,610 against which the company made payments in the sum of £33,459, leaving £118,151 outstanding at liquidation. • During the tax year 2022/23 between April 2022 and March 2023 the company submitted returns disclosing liabilities totalling £196,957 against which HMRC granted an employer’s allowance credit of £5,000. In the absence of any payments from the company the balance of £191,957 remained unpaid at liquidation. • During the tax year 2023/24 between April 2023 and February 2024 the company submitted returns disclosing liabilities totalling £121,673 against which HMRC granted an employer’s allowance credit of £5,000. During this period the company made payments in the sum of £6,000. The balance of £110,673 remained outstanding at liquidation. • During the tax year 2023/24 the company failed to submit a return for the period ended 5 March 2024 resulting in HMRC raising a charge totalling £13,220, which remained outstanding at liquidation. VAT • The company submitted returns for the period ended 30 June 2021 to 30 September 2023 disclosing a liability in the sum of £109,653 against which no payments were made leaving the full amount outstanding at liquidation. • As the company failed to make payments HMRC raised surcharges for the periods 31 December 2021 to 31 December 2022 totalling £8,027 against which no payments were made leaving the full amount outstanding at liquidation. • The company failed to submit a return for the period ended 31 December 2023 resulting in HMRC raising an assessment in the sum of £17,032 against which no payments were made leaving the full amount outstanding at liquidation. Time To Pay Arrangements (“TTP”) • On 10 October 2023 HMRC agreed a further interim TTP to pay £1,000 per week for 8 weeks then increasing payments to between £12,000 and £14,000 per week. On 29 December 2023 this was formally withdrawn as the company had failed to make all the promised payments, and the debt had increased as current liabilities remained unpaid. Comparative Treatment • There is one other creditor is in the sum of 258,242 euro. • Bank statements held for the period 15 May 2023 to liquidation reveal expenditure totalling £1,276,554. Of this £6,000 was paid to HMRC PAYE/NIC liabilities, £53,871 was paid to the director, £60 in bank charges with the balance on general business expenditure. 

This information is correct as at 16 / 2 / 2026

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