top of page

Falsifying Tax Returns Lands Construction Boss With Ban

Construction boss from Coatbridge, North Lanarkshire, has been banned from running companies for nine years after he caused company to submit false tax returns


Hardip Singh Khaira’s nine-year disqualification comes into effect on 6 August, after which the 43-year-old is banned from acting as a director or directly or indirectly becoming involved, without the permission of the court, in the promotion, formation or management of a company.


HK Construction was incorporated in May 2011 and provided groundwork construction services, including drainage and concreting. The company traded from premises in Coatbridge until July 2019.


In September 2019, the construction firm was subject to a Creditors Voluntary Liquidation and this brought HK Construction to the attention of the Insolvency Service.


Investigators uncovered that between November 2011 and February 2015, Hardip Khaira knowingly caused the company to submit false tax returns. Some invoices had been brought down to zero rated sales to reduce the company’s tax liability.


The tax authorities determined that just over £225,000 was owed by HK Construction, which increased to more than £426,000 when interest and penalties were applied for the deliberate concealment and failure to pay.


Aware of the liability owed to the tax authorities, Hardip Khaira placed the company into Creditors Voluntary Liquidation resulting in outstanding liabilities to the tax authorities of more than £426,000.


On 4 July 2020, the Secretary of State accepted a disqualification undertaking from Hardip Singh Khaira after he did not dispute concealing tax to the detriment of the tax authorities.


Robert Clarke, Chief Investigator for the Insolvency Service, said:

It was clear from our investigations that Hardip Khaira deliberately caused the construction firm to submit false returns to reduce the amount of tax the company had to pay. This is serious misconduct and a nine-year ban not only demonstrates the severity of what Hardip Khaira has done but also confirms that we will take action to remove the privilege of limited liability against those who think they can do the same.

Notes to Editors

Hardip Singh Khaira is of Coatbridge and his date of birth is April 1977.


HK Construction Limited (Company Reg no. SC400061).


A voluntary undertaking 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.

bottom of page