Case details for Patrick William WRIGHT

Name: Patrick William WRIGHT

Name: DOWNHAM ELECTRICAL LIMITED

Date of Birth: 2 / 6 / 1963

Date Order Starts: 18 / 1 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 05459561

Last Known Address: 10A Downham Road,, Wickford,, , , ESSEX, SS11 7LY

Conduct: Patrick William Wright [hereafter referred to as “Mr Wright”], caused Downham electrical Limited (Downham) to submit a false VAT return to HM Revenue and Customs (HMRC) for the quarter ending October 2016 claiming an £11,912 refund which HMRC refused. HMRC subsequently went on to revise earlier VAT returns, to include VAT reclaimed, and raised an officer’s assessment for £138,351 with penalties of £66,694 for VAT from 1 May 2013 to 31 July 2016. In that:

  • Downham operated as an electrical installation company from June 2005 to July 2017.
  • Downham made a reclaim of VAT for £11,912 for the quarter end period October 2016.
  • On 16 November 2016 and 29 November 2016 an officer of HMRC conducted an inspection of Downham’s records and concluded that Downham had not been charging the correct VAT rate. HMRC established that Downham had included VAT for four purchase invoices for the quarter Oct-16 which were from a company not registered for VAT and therefore could not be claimed.
  • On 30 November 2016 HMRC required Downham to provide evidence of the payment of the four invoices which were included in Downham’s input VAT return for the quarter October 2016.
  • These four purchase invoices included in the Oct-16 return totalled £84,720 with £14,120 being the VAT element claimed by Downham in that period.
  • On 14 December 2016 HMRC advised Downham that they would disallow the VAT reclaim for the quarter end October 2016 as the company was not registered for VAT and Downham failed to provide adequate evidence that they had paid the invoices. HMRC assessed the VAT due to for payment to them as £252.
  • HMRC also advised Downham that its VAT input claims for Nov 2012 to Apr 2016 would be disallowed unless it could provide supporting evidence for the claims. Downham failed to provide such evidence.
  • As a result HMRC raised assessments for the previous quarters July 2013 to July 2016 inclusive of £131,430 and applied civil penalties amounting to £66,694 plus interest and surcharges.
  • HMRC petitioned for Downham to be wound-up and the order was made on 18 April 2018.
  • When Downham entered into liquidation on 18 April 2018, it had liabilities of £209,353 of which £209,352 was claimed by HMRC. 

    This information is correct as at 3 / 1 / 2019



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