Case details for Joseph AINSCOUGH

Name: Joseph AINSCOUGH


Date of Birth: 16 / 8 / 1979

Date Order Starts: 29 / 3 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 05519694

Last Known Address: 25 Lunt Avenue, Bootle, , , LIVERPOOL, L30 1RT

Conduct: Mr Joseph Ainscough (“Mr Ainscough”) caused Mersey Tilers Limited (“the company”) to breach its statutory obligations to HM Revenue & Customs (“HMRC”) by failing to ensure that all returns were submitted and all payments made in respect of VAT and CT and caused the company to trade to the detriment of HMRC from 1 May 2013 in respect of CT and 8 October 2013 in respect of VAT resulting in a claim from HMRC in the liquidation totalling £125,075 (including interest & charges). In that: VAT

  • VAT returns were made for the quarters 08/13 (due for payment on or before 7 October 2013) to 02/16 totalling £53,315.82 and surcharges totalling £6,770.56 were incurred against which £11,500.00 was paid.
  • No further returns were made as a result of which HMRC raised assessments for the quarters 05/16 to 08/17 totalling £21,490.00 (excluding Surcharges of £1,751.95).
  • CT
  • A CT return for the accounting period ending 31/07/12 was submitted with a liability of £8,28960 of which £7313 remained outstanding at liquidation.
  • CT returns for the accounting periods ending 31/07/13 and 31/07/14 were submitted with a liability totalling £17,632, which remains outstanding at liquidation.
  • An assessment was raised for the accounting period 31/07/2015 for £10,000 in the absence of a return, which this sum remaining outstanding at liquidation.
  • At liquidation, HMRC was owed £125,074.69 comprising VAT £67,889.31, Corporation Tax £34,945.09, CIS £4,021.70, PAYE £9.27 and surcharges, penalties, interest and costs £18,209.32. During the period from 8 November 2013 to 13 November 2017 bank payments totalled £1,428,850.15 of which only £11,500.00 was paid to HMRC and at least £208,112.96 was for the benefit of Mr Ainscough and a further £77,877.45 of net bank transfers to connected companies 

    This information is correct as at 11 / 3 / 2019

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