The director of a failed building firm in West Wales has been disqualified from acting as a director for under-declaring sales on VAT returns.

Judie Thomas, aged 55 and from Carmarthen, was sold director of A&J Thomas Holdings Ltd, which went into liquidation in April 2015, owing nearly £100,000 to the tax man and more than £30,000 to other creditors.

Ms Thomas is disqualified for seven years after investigations by the Insolvency Service found that she had caused or allowed A&J Thomas Holdings to mis-report sales on VAT returns. As a result of the under-declarations a debt became due to HM Revenue & customers to the sum of £95,322.

Stephen Baxter, the official receiver who oversaw the investigations, said: “This disqualification demonstrates that directors who fail in their obligations and cause creditors to lose money can expect to be investigated by the Insolvency Service and enforcement action taken to remove them from the market place.”