Name: Heidi Annette Saunders

Name: DANIEL PAPER & PACKAGING LTD

Date of Birth: 9 / 1 / 1965

Date Order Starts: 25 / 4 / 2024

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 03469186

Last Known Address: 5 Derwent Drive, Handforth, , , WILMSLOW, SK9 3NW

Conduct: Heidi Annette Saunders (“Mrs Saunders”) failed to ensure that Daniel Paper & Packaging Limited (“DP&PL”) complied with its statutory obligations to submit Value Added Tax (“VAT”) returns to HM Revenue and Customs (“HMRC”) for thirteen consecutive VAT quarters from the VAT quarter ended 11/18 to the VAT quarter ended 11/21. Further Mrs Saunders failed to remit the necessary payments to HMRC as and when they fell due and caused or allowed DP&PL to trade to the detriment of HMRC from 08 January 2019 (when the VAT liability for the VAT quarter ended 11/18 fell overdue for payment to HMRC) to 31 March 2022 when DP&PL was placed into Administration. • DP&PL failed to submit VAT Returns to HMRC for thirteen consecutive VAT quarters from the VAT quarter ended 11/18 to the VAT quarter ended 11/21. In the absence of the VAT Returns HMRC raised VAT assessments (£82,404) and applied surcharges (£10,390) totalling £92,794; • No payments were made by DP&PL to HMRC in respect of the VAT and surcharge assessments totalling £92,794; • At the date of Administration the entire amount of £92,794 remained outstanding. The earliest assessed VAT liability was for the VAT quarter ended 11/18 which fell overdue for payment to HMRC on 08 January 2019; Differential Treatment • At the date of Administration, the total amount owed to unsecured creditors is £256,143 of which £156,101 is owed to HMRC in respect of VAT, Corporation Tax, penalties and interest); • DP&PL’s bank account statements show between 14 January 2019 (date of first payment from bank account after 08 January 2019) to 29 March 2022 (date of last payment from bank account) at least £2,418,161 was paid to various parties of which amount at least £1,912,554 was paid to connected companies. Whilst over the same period nothing was paid to HMRC in respect of its VAT liabilities. 

This information is correct as at 8 / 4 / 2024

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