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A liquidator has been appointed to a UK used car sales company.
The move comes after an HMRC court action against the Fife firm.
A petition for Carnegie Cars Limited to be wound up was presented to Dunfermline Sheriff Court in May on behalf of His Majesty’s Revenue and Customs.
HMRC also called for a liquidator to be appointed to the company. The firm is registered at Torridon House in Rosyth and in Baldridgeburn in Dunfermline.
Now Richard Gardiner, of Thomson Cooper, has been appointed liquidator.
The most recent account posted at Companies House for the firm showed shareholders at £4,208.
A spokesperson for HMRC said it does not comment on individual businesses because of taxpayer confidentiality, but said: "We take a supportive approach to dealing with customers who have tax debts and only file winding-up petitions once we’ve exhausted all other options, in order to protect taxpayers’ money."
The HMRC Debt Management and Banking Manual states that "time to pay" is agreed with a customer and the arrangement "is subject to a number of conditions".
The manual states: "If they do not stick to these terms we can cancel the arrangement and take legal action to recover any outstanding debt."
The latest figures from the Accountant in Bankruptcy show there were 240 corporate insolvencies registered in Scotland between April and June this year compared with 332 for the same period in 2025, and a decrease of 27.7%.
Compulsory liquidations decreased from 167 to 97 over the same period last year.
It also showed creditors’ voluntary liquidations decreased by 13.3% between 2025 and 2026.
There were 127 members’ voluntary liquidations compared with 119 in 2025, which is an increase of 6.7%.
The Insolvency Service said in monthly terms, June saw 104 company insolvencies registered in Scotland, similar to the number for the same time last year.
Arnold Clark opens five new Leapmotor branches across Scotland
Arnold Clark has doubled its Leapmotor network in Scotland with the opening of five new branches, writes Rose Moncur.
The latest locations in Armadale, Edinburgh Seafield, Glasgow Hamilton Road,Kilmarnock and Glenrothes bring the total number of Arnold Clark Leapmotor branches across Scotland to nine.
They join existing locations in Aberdeen, Edinburgh, Glasgow Garscube Road and Perth.
The expansion comes as demand for electric vehicles continues to grow, giving more customers across Scotland access to Leapmotor’s range.
Customers can browse the latest electric vehicles, arrange test drives and speak to Arnold Clark teams about making the switch to electric.
The current UK line-up includes the T03 city car, B10 C-segment SUV, C10 mid-sized SUV and recently launched B05 coupé.
Leapmotor joined Arnold Clark’s franchise network last year.
Sephora is the latest beauty giant to open in Silverburn Glasgow
Glasgow’s hottest new brick-and-mortar store, Sephora, is officially open in Silverburn, writes Marissa MacWhirter*.*
It’s the second Scottish location for the LVMH-owned beauty retailer, following Edinburgh’s St James Quarter opening last month.
Customers on both flanks of the central belt will now have in-person access to cult favourite “Only at Sephora” viral brands, like rhode, Tower 28, Merit Beauty, Makeup by Mario, Tarte, and Haus Labs.
And four days of celebration are planned (August 13 to 16) to mark the 4,940 sq ft “Temple of Beauty”’s arrival: music and live performances, brand activations, treats from the likes of IRN-BRU and Walkers Shortbread – along with the highly coveted Beauty Bonus Cards loaded up with prizes from products and discounts to free makeup services. Just be prepared to queue.