Former Isle of Skye hotel boss banned as director for unpaid VAT
Source: gov.uk (2025-09-24)

Director disqualified after company failed to pay tax it owed

Former hotel boss Campbell Dickson has been banned from being a company director for four years after his company went into liquidation owing more than £400,000 in VAT to HM Revenue and Customs (HMRC)

Dickson had previously run two similarly named companies that also failed with substantial tax debts, leaving a combined total of more than £1.7 million owed to HMRC across all three businesses

The former boss of a hotel on the Isle of Skye has been banned as a director after his company went into liquidation owing more than £400,000 in VAT.

Campbell Dickson was the director of Caledonian Skye Ltd, which traded as The Portree Hotel on Somerled Square in the town.

Caledonian Skye Ltd went into liquidation in June 2023, having only paid £133,654 of the £574,238 in VAT due between May 2022 and May 2023.

Dickson, 58, of Lawrie Reilly Place, Edinburgh, has been disqualified as a company director for four years.

Neil North, Chief Investigator at the Insolvency Service, said:

Campbell Dickson has been the director of consecutive companies with similar names that have failed leaving hundreds of thousands of pounds in tax owed to HMRC each time.

Directors have a firm duty to ensure they deal properly with tax matters and pay what is due. Taxation revenue provides for the benefit of all and cannot simply be ignored. The Insolvency Service is committed to working with our partners at HMRC to stamp out this unacceptable behaviour.

Dickson’s previous companies which entered liquidation with HMRC debts were:

Caledonian Skye Limited – which went into administration in November 2019 owing £364,779 to HMRC

Calcam Skye Ltd – which was wound-up in May 2022 leaving £789,670 unpaid to HMRC

Richard Hopwood, Head of Insolvency at HMRC, said:

We are determined to allow reputable businesses to thrive which is why it’s crucial we work closely with the Insolvency Service and other partners to take action against anyone that undermines the tax system.

The majority pay the tax that is due, but we will pursue those who refuse to play by the rules.

The Secretary of State for Business and Trade accepted a disqualification undertaking from Dickson, and his ban started on Wednesday 24 September.

It prevents him from being involved in the promotion, formation or management of a company, without the permission of the court.

The Portree Hotel is now run by a different company which Dickson resigned as a director of in May 2023.

Further information

Campbell Dickson is of Lawrie Reilly Place, Edinburgh. His date of birth is 28 December 1966

Caledonian Skye Ltd (https://find-and-update.company-information.service.gov.uk/company/SC710545) (company number SC710545)

Further information about the work of the Insolvency Service, and how to complain about financial misconduct, is available here. (https://www.gov.uk/government/organisations/insolvency-service)

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