A Scottish bistro director who refused to reveal how his business racked up debts of more than £77,000 has been banned from holding similar roles for five years.

Angus William Niven, 37, was director of the Iglu Bar and Bistro when it fell into liquidation in 2011, owing its largest creditor - HMRC - payments of £76,351.

Niven, from Edinburgh chose not to cooperate with liquidators in their request for accounting records, nor did he provide satisfactory asset and liability information for Iglu, thereby hampering their efforts to perform their official duties.

A winding-up order against the bistro was obtained by HMRC as a direct result of Niven's obstructive behaviour, though it has now reopened under new ownership.

Clive Tranter, head of company investigations North East and Edinburgh, said: 'A company director is expected to comply with the requirements of the liquidator of his company after it is shut down. Failure to do so will result in the loss of statutory protection under company law and lead to disqualification, as Niven has discovered to his cost.'

Niven is disqualified from being a director of a company until 29 October 2017 and without prior court permission is unable to form, manage or promote a company, be a liquidator or administrator of a company, or be a receiver or manager of company property.