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ONE of the SNP’s rising stars at Westminster faces court action from the taxman.

Two cases concerning Tasmina Ahmed-Sheikh are registered at Glasgow Sheriff Court.

The HMRC vs Tasmina Ahmed-Sheikh in pursuit of sequestration is due to be heard on January 27.

The case of HMRC vs Hamilton Burns WS Ltd for liquidation is listed to go before the court on January 11.

According to the Commons register of members interests, Ahmed-Sheikh recorded a shareholding in the law firm in June 2015 shortly after becoming the MP for Ochil and South Perthshire.

It shows she received £1800 on May 12, 2015, for work completed during April 2015 as a director of Hamilton Burns WS.

The married mum of four has also declared a half-share in three Glasgow flats and a house in Kingussie, Inverness-shire.

Sequestration is the removing, separating or seizing of anything from the possession of its owner under process of law for the benefit of creditors or the state.

If an MP is declared bankrupt, they can’t sit or vote in the Commons.

Parliamentary guidance states they are given six months to have the order annulled or discharged, otherwise their seat is vacated.

Legal sources indicate that the action against Ahmed-Sheikh is not likely to be based on personal indebtedness but her position with Hamilton Burns.

All partners in a firm may be jointly and severally liable for its debts, including tax.

There is no suggestion of active failure on her part.

The MP is understood to have only been made aware of the two cases after papers were lodged at Glasgow Sheriff Court.

Neither she nor the SNP would comment earlier on the court documents, which they said were not yet in the public domain.

The case is the fourth financial blow to SNP MPs in two years.

Edinburgh East MP Michelle Thomson is suspended from the SNP parliamentary group after she was at the centre of inquiries into alleged irregularities relating to property transactions. Police are no longer investigating her.

(Image: PA)

Glasgow East MP Natalie McGarry resigned the SNP whip and is facing charges over a number of alleged fraud offences including embezzlement of funds, breach of trust and an offence under the Scottish Independence Referendum Act 2013.

Dundee East MP Chris Law was questioned by police investigating the Spirit of Independence

referendum campaign, which he ran ahead of the 2014 vote.

A source close to Law said he was confident the matter would be resolved and the MP has not been charged with any offence.

Ahmed-Sheikh was previously embroiled in controversy when it was revealed that the Scottish Asian Women’s Association she set up with £16,000 of Scottish Government support gave only three per cent of their income to charitable causes.