A Scottish road freight transport company, CCH Transport Limited, based in Larkhall, has been placed into liquidation following a petition initiated by His Majesty’s Revenue and Customs (HMRC) over unpaid tax liabilities. The process sees a liquidator appointed to manage the winding-up of the company.
Henderson Loggie, an accountancy firm based in Scotland, confirmed that CCH Transport Limited is now undergoing liquidation. Shona Campbell of Henderson Loggie has been appointed as the liquidator by HMRC. Companies House records indicate a change of the firm’s registered address from Larkhall to that of Henderson Loggie in February. The petition for the company’s compulsory liquidation was formally presented to Hamilton Sheriff Court by the Advocate General for Scotland on behalf of HMRC. CCH Transport Limited had ceased trading prior to the liquidator’s appointment.
Financial disclosures filed with Companies House in 2022 revealed that CCH Transport Limited employed an average of 11 individuals that year. The company’s net book value of assets stood at £130,410 in the same period. The company was incorporated on 7 February 2019.
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HMRC maintains a policy of not commenting on specific cases due to taxpayer confidentiality laws. However, a spokesperson for the department outlined its general approach to tax debts, stating: “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.” HMRC typically pursues winding-up petitions as a measure of last resort for tax debts exceeding £750, following earlier attempts at recovery such as statutory demands and unsuccessful repayment discussions.
The broader economic context in Scotland indicates a slight decrease in company insolvencies. The Insolvency Service’s latest statistics for February 2026 recorded 98 company insolvencies in Scotland, representing a 5% reduction compared to February 2025. This total comprised 50 creditors’ voluntary liquidations (CVLs), 39 compulsory liquidations, six administrations, two receivership appointments, and one company voluntary arrangement.
The Insolvency Service noted that these figures are based on the registration date at Companies House rather than the precise start dates of the insolvency procedures. Historically, compulsory liquidations were the most prevalent form of company insolvency in Scotland; however, since April 2020, creditors’ voluntary liquidations have generally remained higher.
