Case details for Douglas John CROOK

Name: Douglas John CROOK

Name: SPRING AND CO. TAX LIMITED

Date of Birth: 28 / 12 / 1963

Date Order Starts: 8 / 3 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 05972809

Last Known Address: 92, Nore Road, Portishead, , Bristol, BS20 8DX

Conduct: Mr Douglas Crook - Taylor (“Mr Crook - Taylor”) failed to ensure that Spring & Co Tax Limited (“Spring”) complied with its statutory obligations to submit Corporation Tax (“CT”) Returns to H M Revenue & Customs (“HMRC”) from 31 October 2010 onwards or to file Value Added Tax (“VAT”) Returns with HMRC from at the latest 7 October 2016. HMRC’s liability in the proceedings is £36,380 which relates to £12,318 for CT and associated penalties and interest, £21,441 for VAT and £2,621 for PAYE/RTI and interest. CORPORATION TAX

  • Returns should be submitted within 12 months of the end of the accounting period. The return for the accounting period ended 31 October 2009 should have been submitted by 31 October 2010 at the latest. No return was submitted.
  • Spring also failed to submit returns in respect of the accounting periods ended 31 October 2010, 31 October 2011, 31 October 2012, 31 October 2013, 31 October 2014, 31 October 2015 and 31 October 2016.
  • In the absence of returns, HMRC raised determinations for the accounting periods ended 31 October 2009 to 31 October 2012 inclusive. Although these were settled and the liabilities paid, no CT Returns or financial accounts were submitted.
  • A determination for the accounting period ended 31 October 2014 was made in January 2018 but the CT, interest and tax related penalties remained unpaid. No Return nor any financial accounts were submitted for this period.
  • As a consequence HMRC received no financial results information from the company throughout the nine year period that it traded and was compelled to raise determinations in an effort to establish and recover CT liabilities. £12,318 remains unpaid. VAT
  • A return for the period ended 31 August 2016 should have been submitted no later than 7 October 2016. No return was submitted and HMRC raised an assessment in the sum of £2,750. Of this the sum of £2,600 remained outstanding at the date of liquidation.
  • Spring failed to submit returns for the periods ended 30 November 2016, 28 February 2017, 31 May 2017, 31 August 2017 and 30 November 2017. As a consequence HMRC raised assessments totalling £14,286 all of which remained outstanding at the date of liquidation.
  • As a consequence of failing to submit returns, Spring also incurred surcharges totalling £2,555 which also remained unpaid at the date of liquidation. Together with a liability of £2,000 outstanding for the period ended 31 May 2015 a total of £21,441 remained outstanding at the date of liquidation in respect of VAT.
  • The total outstanding to HMRC in respect of CT and VAT at liquidation was £33,759. 

    This information is correct as at 18 / 2 / 2019



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