HM Revenue and Customs has taken steps to wind up a company owned by Glasgow businessman Ian Vaughan.

Mr Vaughan has already been accused of ignoring victims who have lost thousands of pounds after the apparent collapse of at least one of his other businesses.

As revealed in The Herald in January, the flying club which Mr Vaughan opened at Cumbernauld Airport - Flight Academy Scotland - has stopped operating and people across the country who paid for flying lessons and bought gift vouchers for flights have lost out.

Now an interim liquidator has also been appointed to wind up Off to Bed Ltd, which was reportedly sold last year.

Telephones at Mr Vaughan's "head office" where other companies in which he is a director are based repeatedly ring engaged, and he has not responded to letters sent by angry customers. He has recently sold his villa on Glasgow's south side.

His activities are currently being investigated by North Lanarkshire Trading Standards and the BBC Watchdog programme has also been carrying out an investigation.

Mr Vaughan is a director of the restaurant Qua in Ingram Street in Glasgow, but calls there were referred to 3Business.com which staff described as "head office".

However, repeated calls over a period of days failed to get through. Yesterday, the "head office" property was vacant. Its letterbox was sealed up with masking tape and a sign showed it was being marketed for sale by chartered surveyors.

Mr Vaughan, who a year ago was driving a Ferrari and more recently is thought to have been driving a Bentley, launched Flight Academy Scotland claiming he had done so "because of a bad experience with another flying club".

Now disgruntled customers say no firm could have provided them with a worse experience than Mr Vaughan's.

Many people have turned up at Cumbernauld Airport expecting flights, only to find no trace of anyone linked to Flight Academy.

George Cormack, whose company Cormack Air Services owns the airport, said he had locked up two aircraft which Flight Academy Scotland operated. "They will not be going anywhere," he said.

"Ian Vaughan owes me money - thousands - and I think he owes a lot of people money. We have had an awful lot of people coming here looking for them. It is terrible. They have paid money to this crowd and haven't got their flying."

Some people claim they are owed as much as £3000 which they paid in advance to learn to fly. Mr Cormack said there was a rumour the company was being sold in December but no-one had been seen for several weeks. "That may have been a delaying tactic," he said. "It is terrible for all the people who put money in."

Derek Forsyth, of Campbell Dallas, confirmed that he has been appointed interim liquidator for Off to Bed, a bed retailer, on the basis of a petition from HM Revenue and Customs. "We are making inquiries into the circumstances of liquidation and the assets and liabilities of the company and will report to creditors in due course."

He said they had not yet received the books and records from the directors of the company.

Clare Gormanly, or Vaughan, shared a home with Mr Vaughan in Craigmarloch, Cumbernauld, and was a co-director of a number of companies. Earlier this year, she resigned these directorships, including one at Off to Bed.

Last week, a family was moving into the home in Craigmarloch which they said they had recently taken over from Mr Vaughan.

They said they had experienced "problems" with the property transaction, but declined to comment further.

Caroline Smith, of Strichen, Aberdeenshire, said that she was disappointed at the way she had been treated by Flight Academy Scotland. She spent £150 in March last year on a voucher for a flight from Aberdeen Airport as a surprise for her husband's 40th birthday.

"The voucher expired at the end of October and from the beginning of September he started to try to make the booking but could never get an answer," she said.

"I finally discovered - not from the company - that they had stopped trading in Inverness and Aberdeen. I eventually got in touch with Cumbernauld on a number of occasions and each time they took my name, address, and other details promising a refund, but it never came.

It has been very disappointing."

Pauline Buchan, of Fraserburgh, had a similar experience. "I spent £169.99 on behalf of my daughter for a voucher for her to give her boyfriend for his 21st. It was for a flying lesson with two passengers.

"They went to Aberdeen twice when they had booked flights and were told they were cancelled because of the weather which didn't seem too bad.

"On the day of their third booking, they got a call to say it had been cancelled again.

"At one point, about December, I spoke to a Mr Tony Kelly who said that he was the new owner and he would arrange a refund. I never heard from him again."