Case details for GORDON WILSON

Name: GORDON WILSON

Name: Wilson and Wilson Publishing Limited

Date of Birth: 3 / 1 / 1971

Date Order Starts: 7 / 1 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 02358851

Last Known Address: Commer House,, Station Road, , , TADCASTER,, LS24 9JF

Conduct: Gordon Wilson (“Mr Wilson”) failed to ensure that Wilson and Wilson Publishing Ltd (“Publishing”) complied with its statutory obligations to submit returns and make payments to HM Revenue & Customs (“HMRC”) and caused Publishing to trade to the detriment of HMRC in respect of Corporation Tax from 01 April 2014 and for Value Added Tax (“VAT”) from 07 July 2015: Corporation Tax

  • Publishing failed to file any Corporation Tax returns for periods ended 30 June 2013 to 30 June 2015 inclusive resulting in HMRC raising assessments totalling £43,000 plus penalties of £10,800. Publishing made payments totalling £200 resulting in an outstanding liability of £53,600.
  • Publishing failed to file a Corporation Tax return for period ended 30 June 2016 and HMRC did not raise an assessment, however a penalty of £1,000 was raised. No payments were made by Publishing against this liability resulting in an outstanding liability of £1,000.
  • HMRC’s claim in the liquidation includes £54,600 due in respect of Corporation Tax.
  • Publishing’s financial statements for the years ended 30 June 2013 to 30 June 2015 inclusive, record Corporation Tax liabilities of £26,379. VAT
  • At 06 July 2015, Publishing has an accrued VAT liability of £9,400.
  • Publishing filed VAT returns for quarters ending 05/15 to 11/15 showing that £8,376 was due plus surcharges of £334. Nil payments were made against the liability resulting in an outstanding balance of £8,710.
  • Publishing reclaimed VAT totalling £37 for quarter ending 02/16. HMRC off-set this against a liability due pre quarter ending 05/15. Publishing filed a nil VAT return for quarter ending 05/16.
  • Publishing failed to file any VAT returns after the quarter ending 05/16.
  • Publishing made one payment totalling £500 which was off-set against liabilities due pre quarter ending 05/15.
  • HMRC’s claim in the liquidation includes at least £17,573 in respect of VAT. Comparable treatment
  • Between 01 April 2014 and 30 May 2017, receipts into Publishing’s bank account totalled £192,470 and payments from the bank account totalled £182,187. Of the £182,187 paid out payments totalling £91,516 were to trade creditors, £11,585 was paid as wages and £41,759 was paid to the director.
  • During the same period Publishing made 3 payments totalling £8,262 in respect of VAT and HMRC records show that these payments were allocated to existing VAT liabilities for the quarters ending 02/14 and 05/14. In addition Publishing made one payment of £200 in respect of Corporation Tax.
  • At liquidation on 22 November 2017, HMRC’s claim was at least £85,296 in respect of Corporation Tax, VAT and PAYE/NIC, £6,227 was due to trade and expense creditors and £29,308 was due to financial institutions. 

    This information is correct as at 18 / 12 / 2018



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gsi.gov.uk with details of the error that you have found.

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