A boss has become the second businessman to be banned from the boardroom following his time at the helm of a Co Antrim vehicle sales and repairs firm which went bust owing £85,000.
Nigel Taylor Caldwell (38) of Frosses Road in Ballymena had been a director of a partnership of Caldwell Commercials.
He was banned from serving as a director for seven years for a number of reasons, including withholding more than £20,000 received for the sale of partnership assets.
The Department of Enterprise, Trade and Investment said Mr Caldwell also failed to give books and records to the liquidator.
And the department said Mr Caldwell had caused or allowed the firm to "breach statutory obligations by failing to submit timely VAT returns".
The business went into liquidation in January 2012 owing £84,600 to creditors.
It comes after Thompson Bailie Caldwell (63) of Hiltonstown Road, Portglenone was also struck off as a director Caldwell Commercials back in March.