Case details for Shabnam Ara Mullick

Name: Shabnam Ara Mullick

Name: WEST YORKSHIRE ACCOUNTANCY SERVICES LTD

Date of Birth: 21 / 4 / 1979

Date Order Starts: 22 / 4 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 05401520

Last Known Address: 5 Richmond Avenue,, , , , HUDDERSFIELD,, HD2 2QH

Conduct: Shabnam Ara Mullick ("Ms Mullick") failed to ensure that West Yorkshire Accountancy Services Limited ("WYAS") complied with its obligations to submit payments and/or returns to HM Revenue and Customs ("HMRC") in respect of VAT and PAYE/NIC as and when due and caused WYAS to trade to the detriment of HMRC from at least 01 April 2016 until the date of her resignation on 13 April 2017. As a consequence, HMRC are owed 187,658.99 and are the largest creditor at liquidation. In particular: VAT

  • WYAS' VAT returns for 03/15 to 03/17 (the final full VAT quarter prior to her resignation on 13 April 2017) inclusive show a total sum of 101,862.30 was due in relation to VAT in relation to which WYAS made payments totalling 6,979.72 leaving a balance of 94,882.58 due at liquidation plus associated surcharges of 15,181.79. Additional surcharges of 1,916.14 also remained outstanding for 09/14 and 12/14.
  • At liquidation the total amount due in relation to VAT and surcharges was 133,374.41.
  • Reallocation of the payments to the earliest unpaid liability results in the VAT quarters to 12/14 being paid in full, 03/15 (due by 07 May 2015) being part-paid and the 8 consecutive quarters 06/15 to 03/17 being outstanding in full (plus the quarters 06/17 and 09/17 which relate to the period after her resignation). PAYE/NIC
  • WYAS' PAYE/NIC returns for the four consecutive tax years 2013/2014 to 2016/2017 (the final full tax year prior to her resignation on 13 April 2017) show a total sum of 76,162.00 was due in relation to PAYE/NIC in relation to which WYAS made payments/received credits of 30,079.34 leaving a balance of 46,082.66 due at liquidation plus a penalty of 1,000.00.
  • At liquidation the total amount due in relation to PAYE/NIC (including penalties) was 54,284.58.
  • Reallocation of the payments/credits to the earliest unpaid liability results in the tax years to 2014/2015 and months 1-4 of 2015/2016 being paid in full and months 5-12 of 2015/2016 (month 5 ending 05 September 2015 being due by 19 September 2015), months 1-12 of 2016/2017 and months 1-5 of 2017/2018 being outstanding. Differential Treatment
  • HMRC is the single largest creditor in the liquidation with a claim of 187,658.99 which began accruing from (at least) 07 May 2015 in relation to VAT and (at least) 19 September 2015 in relation to PAYE/NIC.
  • Known trade and expense creditors total 12,836.79 and the earliest known unpaid debts are in 2017.
  • In the period 01 April 2016 to the date of her resignation on 13 April 2017 there were receipts and payments into/out of WYAS' bank account of 403,566 and 405,054 respectively. Over the same period 13,000 was paid in relation to VAT and 500 in relation to PAYE/NIC. 

    This information is correct as at 11 / 4 / 2019



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gov.uk with details of the error that you have found.

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