A Bolton business has appeared on a Government list naming and shaming businesses for unpaid tax.

The list, which was published by HMRC, details people and businesses who have been given financial penalties for failing to comply with tax obligations or deliberately filing errors in tax returns.

HMRC’s Publishing Details of Deliberate Defaulters (PDDD) routinely releases the information of those who made at least one deliberate default on more than £25,000.

This list is updated every three months and the information is deleted after one year.

The information below is listed on the government website on the day this story was published.

Name of Business Armstone Building Limited Business: Building of domestic properties

Address: Top of Th Knotts Farmhouse, Tottington Road, Bolton, BL2 4LL Period of default: 1 June 2017, to 30 Sep, 2020

Total amount of tax/duty on which penalties are based: £148,692

Total amount of penalties charged: £104,084.40

In January last year, the company received a ‘First Gazette’ notice – a declaration published in The Gazette, an official public record, that the company will be struck off Companies House and cease to legally exist.

Less than two weeks later, however, records on Companies House show that the compulsory strike-off action had been suspended. This means that a creditor objected to the dissolution of the business and the company therefore remains active and on the Companies House register.

That was the last recorded action on Companies House.