Case details for COLIN RAYMOND PHIPPS

Name: COLIN RAYMOND PHIPPS

Name: PREMMIUM ESTATES LIMITED

Date of Birth: 29 / 9 / 1959

Date Order Starts: 20 / 11 / 2018

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 04867106

Last Known Address: 5 STAWBERRY FIELDS, , MERIDEN, , COVENTRY, CV7 7SA

Conduct: Between 1 December 2011 and 31 May 2015, Mr Colin Raymond Phipps (“Mr Phipps”) caused Premium Estates Ltd (“Premium”) to deliberately under-declare Value Added Tax (VAT) due by Premium in VAT returns for the periods 02/12 to 05/15. As a result HM Revenue & Customs (“HMRC”) have raised assessments totalling £35,064 and charged penalties totalling £13,098, of which £42,892 remains unpaid at liquidation, in that:-

  • Premium registered for VAT on 18 May 2004.
  • Premium submitted VAT returns declaring no tax for the period 1 December 2011 to 31 May 2015
  • On 26 August 2015 and 22 October 2015 an HMRC officer made visits to Premium’s trading premises
  • On 9 February 2016 HMRC notified Premium that based on the HMRC officer’s review HMRC were raising assessments of £35,064 for the periods 02/12 to 05/15. On 15 February 2017 Premium entered Creditors’ Voluntary Liquidation; creditors totalled £53,920 of which £42,892 was for unpaid VAT and penalties as a result of the HMRC assessments. 

    This information is correct as at 31 / 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.

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