Press release

Aberdeen oil consultancy director banned after leaving taxpayers £55,000 short

Graeme Rogerson, has been disqualified from acting as a director for 5 years after using cash to pay himself and some creditors, but not his taxes.


Rogerson was sole director of GKTD Limited, an oil consultancy based in Aberdeen which was placed into compulsory liquidation at the request of HM Revenue and Customs (HMRC) in July 2015, has been disqualified from being a director for 5 years.

The disqualification order against Rogerson was made for failing to ensure his company met its financial commitments to HMRC. Despite not making all the required VAT, Corporation Tax and PAYE payments, Rogerson paid himself £379,697 up to 20 January 2015 according to company accounts. He also made payments to various other creditors. On the appointment of the Liquidator, HMRC was the company’s only creditor and was owed £55,009.

Robert Clarke, Head of Company Investigation at the Insolvency Service said:

The majority of businesses pay their taxes as required. In this case, not only did the company gain an unfair advantage by not paying its taxes properly, but the director also benefitted personally, taking large amounts of money that could have been used to pay its outstanding tax.

This ban should serve as a reminder to any directors tempted to do the same: the Insolvency Service will vigorously investigate you and seek to remove you from the marketplace.

Notes to editors

GKTD Limited (CRO No. SC387579) went into compulsory liquidation on 3 July 2015. The company was incorporated to allow Mr Rogerson to provide Management Consultancy Services.

Graeme Stewart Rogerson’s date of birth is September 1971.

A disqualification order has the effect that without specific permission of a court, a person with a disqualification cannot:

  • act as a director of a company
  • take part, directly or indirectly, in the promotion, formation or management of a company or limited liability partnership
  • be a receiver of a company’s property

Disqualification undertakings are the administrative equivalent of a disqualification order but do not involve court proceedings.

Persons subject to a disqualification order are bound by a range of other restrictions.

Further information about the work of the Insolvency Service, and how to complain about financial misconduct, is available.

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Published 11 April 2017