Case details for Neil Kevin MCALPINE

Name: Neil Kevin MCALPINE

Name: NM CONSULTANTS (LOGISTICS) LIMITED

Date of Birth: 29 / 4 / 1968

Date Order Starts: 2 / 5 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 03653227

Last Known Address: White Lodge,, Marcus Road, , , FELIXSTOWE, IP11 7NF

Conduct: Neil Kevin McAlpine (“Mr McAlpine”) caused NM Consultants (Logistics) Limited (“NMC”) to trade to the detriment of HM Revenue & Customs (“HMRC”), in that the company utilised the provisions of Onward Supply Relief (“OSR”) with regards to VAT, the provisions of which it did not meet, resulting in an amount due to HMRC in respect of the period 8 August 2014 to 26 May 2017 and totalling £996,116.44, in that:-

  • On 6 September 2012 HMRC visited NMC to check compliance with OSR
  • On 26 September 2012 HMRC notified NMC of non-compliance with OSR
  • On 25 October 2012 HMRC issued a demand for duty
  • On 25 February 2013 HMRC’s independent Reviewer upheld the decision that NMC was non compliant and thus duty was due for the period May 2011 to July 2012 totalling £97,382.10
  • On 18 June 2016 HMRC visited NMC to check compliance with OSR
  • Following further enquiries, on 16.06.17 HMRC issued a notice of non-compliance with OSR
  • On 21 July 2017 HMRC issued their formal decision letter
  • On 26 July 2017 HMRC raised a demand for duty covering the period 1 August 2014 to 31 May 2017 and totalling £996,114.44
  • On 8 November 2017 HMRC’s independent Reviewer upheld the decision that NMC was non-compliant and thus duty was due for the period 1 August 2014 to 31 May 2017 totalling £996,116.44. Detriment HMRC were owed an estimated £1,181,353 at the date of liquidation on 6 February 2018 in accordance with his sworn Statement of Affairs, the estimated deficiency to creditors totalling £1,275,239. 

    This information is correct as at 12 / 4 / 2019


    Name: Lucy Joanne  MCALPINE

    Name: NM CONSULTANTS (LOGISTICS) LIMITED

    Date of Birth: 11 / 1 / 1978

    Date Order Starts: 2 / 5 / 2019

    Disqualification Length: 3 Years 6 Month(s)

    CRO Number: 03653227

    Last Known Address: White Lodge,, Marcus Road,, , , FELIXSTOWE, IP11 7NF

    Conduct: Lucy McAlpine (“Mrs McAlpine”) allowed NM Consultants (Logistics) Limited (“NMC”) to trade to the detriment of HM Revenue & Customs (“HMRC”), in that the company utilised the provisions of Onward Supply Relief (“OSR”) with regards to VAT, the provisions of which it did not meet, resulting in an amount due to HMRC in respect of the period 8 August 2014 to 26 May 2017 and totalling £996,116.44, in that:-

  • On 6 September 2012 HMRC visited NMC to check compliance with OSR
  • On 26 September 2012 HMRC notified NMC of non-compliance with OSR
  • On 25 October 2012 HMRC issued a demand for duty
  • On 25 February 2013 HMRC’s independent Reviewer upheld the decision that NMC was non compliant and thus duty was due for the period May 2011 to July 2012 totalling £97,382.10
  • On 18 June 2016 HMRC visited NMC to check compliance with OSR
  • Following further enquiries, on 16.06.17 HMRC issued a notice of non-compliance with OSR
  • On 21 July 2017 HMRC issued their formal decision letter
  • On 26 July 2017 HMRC raised a demand for duty covering the period 1 August 2014 to 31 May 2017 and totalling £996,114.44
  • On 8 November 2017 HMRC’s independent Reviewer upheld the decision that NMC was non-compliant and thus duty was due for the period 1 August 2014 to 31 May 2017 totalling £996,116.44. Detriment HMRC were owed an estimated £1,181,353 at the date of liquidation on 6 February 2018 in accordance with a Statement of Affairs sworn by her fellow director, the estimated deficiency to creditors totalling £1,275,239. 

    This information is correct as at 12 / 4 / 2019



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