Case details for GARY MARTIN  POOLE

Name: GARY MARTIN  POOLE

Name: CALENDAR FIRE PROTECTION LIMITED

Date of Birth: 21 / 8 / 1955

Date Order Starts: 24 / 12 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 05001622

Last Known Address: 32 Otter Close, Winyates Green, , , REDDITCH, B98 0SJ

Conduct: Gary Martin Poole (“Mr Gary Poole”) caused Calendar Fire Protection Limited (“CFPL”) to trade to the detriment of HMRC in respect of its Pay As You Earn (“PAYE”)/ National Insurance Contributions (“NIC”)/ Construction Industry Scheme (CIS) from 22 December 2015 (when the PAYE/ NIC/ CIS liabilities for the November 2015 fell overdue for payment) and in respect of and Value Added Tax (“VAT”) from 08 August 2016 (when the VAT liability for the VAT quarter ended 04/16 fell overdue for payment), until CFPL was placed into liquidation on 02 October 2017. PAYE/ NIC/ CIS

  • CFPL submitted RTI-Returns to HMRC for twenty-eight consecutive tax months from the tax month ended 05 April 2015 to the tax month ended 05 September 2017, disclosing PAYE/ NIC/ CIS liabilities totalling £56,358
  • Between 05 April 2015 and 05 September 2017, CFPL made payments including Employment Support Payments totalling £10,311. At the date of Liquidation CFPL liabilities to HMRC for PAYE/ NIC/ CIS totalled £46,046. VAT
  • CFPL submitted VAT returns to HMRC for six consecutive VAT periods ended 04/16, 07/16, 10/16, 01/17, 04/17 and 07/17, which disclosed liabilities totalling £29,115. HMRC applied surcharges totalling £4,370 to these periods.
  • Between 25 November 2016 and 08 February 2017, CFPL made payments totalling £5,070. These payments were allocated against CFPL’s historical VAT liabilities for the quarter 04/16 leaving an outstanding amount of £5,153. A separate payment of £181 was submitted around 08 June 2017 and was allocated to clear the outstanding VAT quarter 04/17.
  • At the date of liquidation CFPL outstanding VAT liabilities and surcharges that had fallen overdue prior to the date of liquidation totalled £28,233.
  • No VAT return was submitted to HMRC for the period ending 10/17. In the absence of a return HMRC raised a VAT Assessment totalling £1,410 which was raised after the date of liquidation and remains outstanding. Differential Treatment Comparative analysis has been conducted for the period between the financial year end accounts for 31 January 2016 and the date of liquidation date of 02 October 2017. This shows that creditor’s liabilities (excluding HMRC), reduced from £66,154 on 31 January 2016, to £53,703 on 02 October 2017. By comparison CFPL’s liabilities to HMRC increased from £13,394 on 31 January 2016, to £84,493 on 02 October 2017. 

    This information is correct as at 12 / 12 / 2018


    Name: KEIR ANTHONY POOLE

    Name: CALENDAR FIRE PROTECTION LIMITED

    Date of Birth: 14 / 11 / 1981

    Date Order Starts: 17 / 12 / 2018

    Disqualification Length: 2 Years 6 Month(s)

    CRO Number: 05001622

    Last Known Address: 37 Doverdale Close, , , , REDDITCH, B98 7SB

    Conduct: Keir Anthony Poole (“Mr Keir Poole”) allowed Calendar Fire Protection Limited (“CFPL”) to trade to the detriment of HMRC in respect of its Pay As You Earn (“PAYE”)/ National Insurance Contributions (“NIC”)/ Construction Industry Scheme (CIS) from 22 December 2015 (when the PAYE/ NIC/ CIS liabilities for the November 2015 fell overdue for payment) and in respect of and Value Added Tax (“VAT”) from 08 August 2016 (when the VAT liability for the VAT quarter ended 04/16 fell overdue for payment), until CFPL was placed into liquidation on 02 October 2017. PAYE/ NIC

  • CFPL submitted RTI-Returns to HMRC for twenty-eight consecutive tax months from the tax month ended 05 April 2015 to the tax month ended 05 September 2017, disclosing PAYE/ NIC/ CIS liabilities totalling £56,358
  • Between 05 April 2015 and 05 September 2017, CFPL made payments including Employment Support Payments totalling £10,311. At the date of Liquidation CFPL liabilities to HMRC for PAYE/ NIC/ CIS totalled £46,046 VAT
  • CFPL submitted VAT returns to HMRC for six consecutive VAT periods ended 04/16, 07/16, 10/16, 01/17, 04/17 and 07/17, which disclosed liabilities totalling £29,115. HMRC applied surcharges totalling £4,370 to these periods.
  • Between 25 November 2016 and 08 February 2017, CFPL made payments totalling £5,070. These payments were allocated against CFPL’s historical VAT liabilities for the quarter 04/16 leaving an outstanding amount of £5,153. A separate payment of £181 was submitted around 08 June 2017 and was allocated to clear the outstanding VAT quarter 04/17.
  • At the date of liquidation CFPL outstanding VAT liabilities and surcharges that had fallen overdue prior to the date of liquidation totalled £28,233.
  • No VAT return was submitted to HMRC for the period ending 10/17. In the absence of a return HMRC raised a VAT Assessment totalling £1,410 which was raised after the date of liquidation and remains outstanding. Differential Treatment Comparative analysis has been conducted for the period between the financial year end account for 31 January 2016 and the date of liquidation date of 02 October 2017. This shows that creditor’s liabilities (excluding HMRC), reduced from £66,154 on 31 January 2016, to £53,703 on 02 October 2017. By comparison CFPL’s liabilities to HMRC increased from £13,394 on 31 January 2016, to £84,493 on 02 October 2017. 

    This information is correct as at 27 / 11 / 2018



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