Elizabeth Cousins was the former principal partner of Scannells Hunt, which was incorporated in September 2008 and was placed in liquidation in November 2012 with a tax liability of over £238,709.

In signing her disqualification undertaking, Cousins admitted that she had failed to ensure the firm had complied with its statutory obligation and had caused it to trade to the detriment of HMRC.

Mark Bruce, chief investigator, investigation and enforcement services at the Insolvency Service, said: ‘Limited liability protection is a privilege to ensure businesses trade in an open and fair market. Such protection is only available to those who comply with their obligations. If those obligations are ignored, that protection will be withdrawn.’