HMRC is owed £6m by Scottish-based brewer and pub chain BrewDog plc with around £2.4m of the tax authority’s claims not expected to be paid after the business went into administration with multimillion in debts.

BrewDog had financial problems and union issues in the run-up to the collapse of the company, best known for its range of popular beers and stouts including Punk IPA, Elvis Juice, and Black Heart Stout. The company was sold to US owned Tilray Brands at the start of March just days after it went into administration.

Tilray only bought a handful of pubs, the brewing, and intellectual property, and laid off 1,200 staff.