Television personality and former SAS: Who Dares Wins instructor Ant Middleton and his wife have been banned as a company director. His company, Sway and Starting Limited, failed to pay more than £1 million in taxes. His wife, Emilie Middleton, has also been disqualified as a director for four years.
The couple’s disqualification follows an investigation by the Insolvency Service. Authorities found that the company failed to pay over £800,000 in corporation tax and more than £300,000 in VAT. The company entered liquidation in December 2022.
Figure 1: Ant Middleton and his wife banned after failing to pay over £1 Million in Taxes
Company Owed Over £1 Million in Unpaid Taxes
Sway and Starting Limited, previously known as Middleton Global Limited, managed Middleton’s television and media income. The company was incorporated in September 2014, and Emilie Middleton joined as a director in May 2019.
Between 2019 and 2022, the company accumulated unpaid taxes exceeding £1 million. Records show it owed £869,351 in corporation tax between September 2019 and March 2021. The company also failed to pay £384,518 in VAT between March 2020 and September 2022.
Despite these outstanding tax obligations, financial statements show the company received £4,592,200 between April 2020 and November 2022.
Director’s Loan Account Reached Nearly £3 Million
Investigations revealed that Ant and Emilie Middleton withdrew substantial funds from the company. By the time of liquidation, they owed the company at least £2,961,745 through a director’s loan account.
A director’s loan account allows company directors to withdraw money beyond their salaries or dividends. However, these funds must be repaid or treated as taxable income.
Middleton later reached a settlement with the liquidator, agreeing to repay £300,000 as a full and final settlement.
Government Official Condemns Tax Avoidance
Dave Magrath, Director of Investigation and Enforcement Services at the Insolvency Service, highlighted the importance of companies paying their taxes.
💸 Company failed to pay more than £1 million in tax
💷 More than £4.5 million was paid into the company’s accounts in the same period
🚫 His wife has also been disqualified as a director👇 Television personality Ant Middleton banned as company director over unpaid taxes
— Insolvency Service (@insolvencygovuk) March 24, 2025
“Companies not paying the tax they should deprives the government of the money it needs to pay for the country’s defence services, our NHS, schools and universities, and transport systems,” Magrath said.
“Ant and Emilie Middleton had legal and financial duties as directors to ensure their company paid the corporation tax and VAT it owed. Instead, they were taking millions of pounds out of the company at that time.
“This disqualification should serve as a deterrent to other directors that if you do not pay your taxes while directing money elsewhere, you are at risk of being banned.”
Legal Restrictions on the Middletons
The Secretary of State for Business and Trade accepted disqualification undertakings from Ant and Emilie Middleton. Their bans began on 24 March and 19 March 2025, respectively.
The four-year disqualification prevents them from being involved in the promotion, formation, or management of any company without court approval.
Business Background and Financial Irregularities
Sway and Starting Limited provided media representation services for Middleton’s career. The company was intended to manage income from television appearances, books, and other media-related work.
Authorities found the company failed to allocate enough funds for tax payments. Meanwhile, the Middletons continued withdrawing large amounts from the business.
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Despite receiving over £4.5 million in income, the company struggled to meet its tax obligations. Financial records show that only £267,443 of the £651,961 in VAT due was paid.
Final Settlement and Liquidation
The company entered liquidation in December 2022 with significant outstanding debts. By this time, the Middletons had extracted nearly £3 million from the company through their director’s loan account.
Following legal proceedings, Ant Middleton agreed to repay £300,000 as a final settlement.
Warnings for Business Owners
Authorities stress that directors must ensure their companies meet tax obligations. The Insolvency Service continues monitoring cases where companies fail to pay taxes while directors withdraw significant amounts.
The Middletons’ case serves as a warning to other business owners. The government remains firm on enforcing financial compliance and taking action against tax evasion.
