Name: David King

Name: MAKAR MARKETING LIMITED

Date of Birth: 24 / 7 / 1960

Date Order Starts: 22 / 9 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC571677

Last Known Address: 9 Cumiskie Crescent, , , , FORRES, IV36 2QB

Conduct: David King (“Mr King”) caused Makar Marketing Ltd (“Marketing”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of PAYE/NIC & Student Loan deductions from 22 November 2023 to 17 March 2025, the date Mr King resigned as director of Marketing, in that: PAYE/NIC & Student Loan deductions • Marketing filed monthly PAYE/NIC & student loan deduction returns for tax year 2023/2024 showing that £117,480 was due. Marketing made no payments against these liabilities, leaving an outstanding liability of £117,480. • Marketing filed monthly PAYE/NIC & student loan deduction returns for tax year 2024/2025 showing that £118,249 was due. A payment totalling £5,000 was made against these liabilities from an unknown source, leaving an outstanding liability of £113,249. Comparable treatment • For the period 22 November 2023 to 17 March 2025, the date Mr King resigned as director of Marketing, there were payments by Marketing totalling £1,229,397. During the same period, Marketing made payments of £655,167 (receipts of £1,174,899) to connected companies, £4,148 for trade & expense, £36,397 to/for the benefit of Mr King, £511,574 for wages, £16,294 to a connected individual (receipts of £4,015) and nil to HMRC. • On 17 March 2025, Mr King sold his shares in Marketing to a third party and resigned as director on the same date. • On 21 March 2025 a winding up order was made against Marketing on a petition presented by HMRC on the same date. • According to the available information, Marketing went into liquidation with liabilities of £272,849 of which £231,564 is owed to HMRC and £41,285 to employees. 

This information is correct as at 2 / 9 / 2026

If you believe this page contains any errors, please email legalservices@insolvency.gov.uk with details of the error that you have found.