Case details for IAN GAUCHWIN

Name: IAN GAUCHWIN

Name: THE GAUCHWIN GROUP LIMITED

Date of Birth: 31 / 3 / 1969

Date Order Starts: 29 / 10 / 2018

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 03943860

Last Known Address: 21 NORBRECK CLOSE, GREAT SANKEY, , , WARRINGTON, WA5 2SJ

Conduct: Ian Gauchwin, failed to ensure that The Gauchwin Group Limited (“TGG”) fulfilled its statutory obligations to remit taxes when due to HM Revenue & Customs (“HMRC”) and caused TGG to trade to the detriment of HMRC in respect of Value Added Tax (“VAT”) from 8 May 2012 until 29 August 2017 when TGG ceased trading. In particular: VAT

  • TGG submitted a VAT return of £3,560 for the period 1 January 2012 to 31 March 2012. This return was due to be paid by 7 May 2012 however no payments were made in respect of this liability and TGG was therefore in arrears with respect to VAT from 8 May 2012.
  • TGG submitted further VAT returns for the period 1 April 2012 to 31 December 2016 which resulted in a further VAT liability of £55,156.
  • TGG failed to submit VAT returns for the period 1 January 2017 to 30 June 2017 and as a result HMRC raised assessments totalling £1,902 for that period.
  • In the period 8 May 2012 to 29 August 2017 payments totalling £2,560 were made to HMRC in respect of VAT.
  • TGG’s VAT liability therefore increased by £54,498 from £3,560 to £58,058, excluding surcharges, in the period 8 May 2012 to 29 August 2017. PAYE/NIC/Corporation Tax
  • In the liquidation HMRC has also claimed £17,466 outstanding in respect of PAYE/NIC and £23,153 was due in respect of Corporation Tax liability. Comparative Treatment
  • TGG’s bank statements show that in the period 8 May 2012 until 29 August 2017 TGG made payments totalling £472,277 from its bank account.
  • In the period 8 May 2012 until 29 August 2017 payments totalling £2,560 were made to HMRC in respect of VAT. A total of £31,911 was also paid to HMRC in respect of PAYE As You Earn/National Insurance Contributions and Corporation Tax.
  • At the date of liquidation HMRC is shown as being the largest creditor owed £105,089, other creditors included the bank owed £33,859 and loans of £6,220. 

    This information is correct as at 22 / 10 / 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.

  •