A petition was presented to Aberdeen Sheriff Court by the Advocate General on behalf of the HMRC commissioners, calling for the company to be wound up and a liquidator to be appointed. It was lodged in February and, this month, Duncan Raggett of AAB Business & Tax Advisory was appointed as liquidator.

A statement issued by the liquidator’s office said: "A liquidation committee has not been established.

"I do not intend to summon a further meeting for the purpose of establishing a liquidation committee unless one-tenth in value of the creditors require me to do so."

Records on companies show Jaco Couriers Limited, described as a "same day courier specialists in Aberdeen and also covering UK", owed creditors £139,000 in 2024.

HMRC 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."

This is not the only Scottish company to have faced tough financial times in recent months.

FRP Advisory has been appointed as the liquidator following a general meeting, according to public documents on Companies House.

Shareholders have agreed "that the company be wound up voluntarily" under the process used when a firm can pay all of its liabilities, but its owners still choose to close it.