It comes after a court action by HMRC against the Glasgow-based company. The appointment of the liquidator to Impact Contracts (Glasgow) Limited follows a petition to Glasgow Sheriff Court. Liquidator appointed to Scottish building firm after HMRC court action (Image: Getty Images)The action in May called on parties with an interest to contact the court at the time. The most recent accounts for the firm showed there were five employees and there were capital reserves of £98,725 in 2024. There were 127 members’ voluntary liquidations compared with 119 in 2025, which is an increase of 6.7%.