Case details for ROBERT CHRISTOPHER ASHTON

Name: ROBERT CHRISTOPHER ASHTON

Name: Bramhall Commercial Finance Limited

Date of Birth: 5 / 6 / 1968

Date Order Starts: 13 / 6 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 05878286

Last Known Address: 1 THORNWAY, BRAMHALL, , , STOCKPORT, SK7 2AF

Conduct: Between 28 February 2013 and 11 December 2017 ( the date of the liquidation) Robert Christopher Ashton (“ Mr Ashton”) caused Bramhall Commercial Finance Ltd (“BCF”) to fail to make payments in respect of Corporation Tax (“CT”) whilst paying himself, his co-director and his co-director’s family, thereby causing BCF to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) and to his and his co-director’s benefit - HMRC have submitted a claim in the liquidation for outstanding CT of £40,631 inclusive of penalties and interest of £3,762. The outstanding CT liabilities relate to the accounting periods ended 31 May 2012 (due for payment on 28 February 2013 at the latest)to 31May 2017 - According to HMRC ledgers CT returns were submitted by BCF for the periods ended 31May 2012 to 31May 2017 which detailed liabilities of £37,368. - 1 payment of £500 was made by BCF in respect of its CT liability on 26 February 2016 which was allocated against the CT accounting period ending 31 May 2012, leaving an amount outstanding at liquidation of £36,868 plus penalties and interest of £3,762 DIFFERENTIAL TREATMENT - At least 13 letters, 11 telephone calls and 6 visits were made by HMRC to BCF during the period of the allegation in an attempt to arrange payment of the outstanding debt. - BCFs prepared accounts show that in the year ending 31May 2014, it had total liabilities of £19,265 made up of trade creditors of £1,989, HMRC liabilities of £10,368 and other liabilities of £6,908. By the time of the Liquidation trade creditors had increased to £6,870 and HMRC liabilities had increased to £40,631, with the CT liability making up the whole of this amount. - Analysis of available bank statements for the period from the last set of prepared accounts 01June 2016 to liquidation shows that a total of least £85,939 was paid out of the bank account, during which time no payments were made to HMRC but £16,920 was paid to trade creditors, £22,216 was paid to the directors (£14,111 to Mr Ashton) and £24,926 was paid to members of Mr Ashton’s co- directors’ family 

This information is correct as at 1 / 8 / 2019


Name: Samantha Elizabeth Goodale

Name: Bramhall Commercial Finance Limited

Date of Birth: 16 / 6 / 1969

Date Order Starts: 23 / 5 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 05878286

Last Known Address: 1 THORNWAY, BRAMHALL, , , STOCKPORT, SK7 2AF

Conduct: Between 28 February 2013 and 11 December 2017 ( the date of the liquidation) Samantha Elizabeth Goodale (“ Ms Goodale”) allowed Bramhall Commercial Finance Ltd (“BCF”) to fail to make payments in respect of Corporation Tax (“CT”) whilst paying herself, members of her family and her co-director, thereby causing BCF to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) and to her and her co-director’s benefit - HMRC have submitted a claim in the liquidation for outstanding CT of £40,631 inclusive of penalties and interest of £3,762. The outstanding CT liabilities relate to the accounting periods ended 31 May 2012 (due for payment on 28 February 2013 at the latest) to 31May 2017 - According to HMRC ledgers CT returns were submitted by BCF for the periods ended 31 May 2012 to 31 May 2017 which detailed liabilities of £37,368. - 1 payment of £500 was made by BCF in respect of its CT liability on 26 February 2016 which was allocated against the CT accounting period ending 31 May 2012, leaving an amount outstanding at liquidation of £36,868 plus penalties and interest of £3,762 DIFFERENTIAL TREATMENT - At least 13 letters, 11 telephone calls and 6 visits were made by HMRC to BCF during the period of the allegation in an attempt to arrange payment of the outstanding debt. - BCFs prepared accounts show that in the year ending 31May 2014, it had total liabilities of £19,265 made up of trade creditors of £1,989, HMRC liabilities of £10,368 and other liabilities of £6,908. By the time of the Liquidation trade creditors had increased to £6,870 and HMRC liabilities had increased to £40,631, with the CT liability making up the whole of this amount. - Analysis of available bank statements for the period from the last set of prepared accounts 01June 2016 to liquidation shows that a total of least £85,939 was paid out of the bank account, during which time no payments were made to HMRC but £16,920 was paid to trade creditors, £22,216 was paid to the directors (£8,105 to Ms Goodale) and £24,926 was paid to members of her family 

This information is correct as at 1 / 8 / 2019



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