Case details for ROBIN GRAYSON

Name: ROBIN GRAYSON

Name: DIGISOFT LIMITED

Date of Birth: 15 / 3 / 1972

Date Order Starts: 5 / 7 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 04914327

Last Known Address: 18d Half Mile,, , , , LEEDS,, LS13 1BW

Conduct: Robin Grayson (“Mr Grayson”) failed to ensure that Digisoft Ltd met its financial commitments as regards Value-Added Tax (VAT) and Corporation Tax(CT) and caused Digisoft Ltd to trade for his personal benefit and to the detriment of HMRC in respect of VAT and CT between December 2015 and 21 November 2018 when a winding up order was made against Digisoft Ltd, in that:- VAT 1. After falling behind with payments for VAT the company entered into a Time To Pay arrangement in respect of VAT in May 2015, making 5 monthly payments of £1,986, but failed to meet the final payment of £986 due under the arrangement in December 2015. Accordingly the arrangement failed, at which point the company owed £5,242.43 in respect of the VAT quarters ended June 2015 and earlier. 2. The company made no payments to HMRC in respect of VAT after 3 November 2015 although it continued to trade until approximately May 2018. 3. In the absence of returns submitted by the company, HMRC raised assessments in respect of VAT for the quarters ended March 2014 to September 2018 inclusive. 4. He subsequently submitted VAT returns for the quarters ended March 2014 to March 2016 which replaced assessments raised by HMRC in respect of these quarters. 5. At the date of the liquidation, the company owed a total of £64,468 in respect of VAT which comprises: o VAT due on returns submitted by the company for the quarters ended March 2015 to March 2016 inclusive totalling £17,191 o VAT due in respect of assessments raised by HMRC for the quarters ended June 2016 to June 2018 totalling £34,808 o Surcharges on the above of £7,652 o A further £4,817 in respect of an assessment raised by HMRC for the quarter ended September 2018, which was after the company had ceased to trade CT 1. The company failed to submit returns to HMRC in respect of CT for the years ended 30 September 2014 to September 2017 inclusive. 2. In consequence of a failure to submit returns, HMRC levied penalties against the company totalling £3,500 in respect of the above periods. 3. The company made payments against these penalties totalling £378, resulting in a total of £3,122 outstanding to HMRC in respect of CT at the date of the winding up order. In the absence of complete records for the company, the Official Receiver has been unable to establish the true liability to HMRC in respect of CT. 

This information is correct as at 17 / 6 / 2019



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