An SNP MP faces a fine for failing to publish official accounts for a company he is being investigated by parliamentary authorities in connection with.
Phil Boswell has missed a deadline for filing financial information for Boswell and Johnstone Ltd. He is the sole director of the company.
Companies House has confirmed he will automatically be issued with a financial penalty.
Westminster’s Standards Commissioner is also investigating an alleged failure to disclose his directorship.
Scottish Labour business manager James Kelly said: “Between this pattern of behaviour and his shameless hypocrisy on tax avoidance, he is becoming an embarrassment for SNP bosses.”
It emerged last month that Mr Boswell was involved in a tax avoidance scheme during his previous career, even though he campaigned against the practice after being elected to the House of Commons.
An SNP spokesman said: “The registration of Boswell and Johnston is subject to investigation by the Parliamentary Standards Commissioner. Phil Boswell is fully complying with the Commissioner’s investigation.”
