Case details for Peter Norman BALDWIN

Name: Peter Norman BALDWIN


Date of Birth: 29 / 5 / 1972

Date Order Starts: 9 / 11 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 06003612

Last Known Address: Springfield,, Old Snydale,, Mill Lane, Old Snydale, PONTEFRACT,, , WF7 6EY

Conduct: In the period from 02 September 2015 to 27 September 2017, the date of liquidation, Peter Baldwin (“Mr Baldwin”) caused P. Baldwin Plant Ltd (“PBPL”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of VAT by failing to make returns and payments as and when due, whilst making payments to other creditors in that:

  • PBPL filed VAT returns for the quarters ending 28 February 2014 to the quarter ended 31 August 2016 with total liabilities £48,121. No VAT returns were submitted for the periods ending 30 November 2016 to 31 August 2017 so HMRC raised assessments totalling £10,769. HMRC also raised an officer’s assessment, interest charges, penalties and surcharges totalling £14,159.
  • PBPL made two payments towards its VAT liability on 17 November 2014 and 26 February 2015 totalling £10,355.
  • PBPL’s accountant asked him for the records and payment to allow them to complete VAT returns, and gave professional advice concerning the requirement to submit returns and make payment on time.
  • On 01 September 2015, PBPL made a payment of £10,000 towards its VAT liability, but after this date, it failed to make any further payments to HMRC in respect of its VAT liability. Following that final payment PBPL owed £25,770 in unpaid VAT.
  • Between 02 September 2015 and liquidation a further liability of £26,925 was incurred in VAT and Surcharges from the Quarter End period August 2015 onwards.
  • In the period from 02 September 2015 to 27 September 2017, PBPL made payments from its bank account totalling £172,148, of which £79,022 was paid to him and a third party.
  • Professionally prepared accounts for the year ended 30 November 2015 show that creditors other than HMRC were owed £6,687 while HMRC were owed £25,914 in respect of VAT. By comparison, at liquidation, there was no amount due to any creditor other than HMRC and HMRC were owed £52,694 in respect of unpaid VAT. 

    This information is correct as at 22 / 10 / 2018

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