Case details for GRAHAM BRIAN AUSTEN

Name: GRAHAM BRIAN AUSTEN

Name: OAKLANDS CONSTRUCTION AND CARPENTRY LIMITED

Date of Birth: 17 / 2 / 1965

Date Order Starts: 18 / 10 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 06030582

Last Known Address: THATCHED COTTAGE, FORE STREET, HOLSWORTHY, , DEVON, EX22 7AQ

Conduct: Mr Graham Austen (“Mr Austen”) caused Oaklands Construction and Carpentry Limited (“Oaklands”) to trade to the detriment of H M Revenue & Customs (“HMRC”) from 22 April 2015 at the latest, onwards in respect of Pay As You Earn Income Tax and National Insurance Contributions (“PAYE/NIC”) and Construction Industry Scheme (“CIS”) when the liability for the tax year 2014/2015 should have been paid in full. At Liquidation the amount owing to HMRC is £144,700. PAYE/NIC/CIS

  • As at 22 April 2015 the sum of £4,224 remained outstanding in respect of the tax year 2011/2012. This should have been paid in full by 22 April 2012 at the latest. There was no liability outstanding for tax year 2012/2013. Payments totalling £82,829 were made in respect of tax year 2013/2014 and at the date of Liquidation the sum of £148 remained outstanding in respect of interest. After 22 April 2015, further liabilities totalling £112,725 were incurred
  • Whilst the company made payments totalling £37,882 in respect of the tax year ended 22 April 2015, the sum of £19,533 remained outstanding at the date of Liquidation.
  • Further payments totalling £15,714 were made in respect of the tax years 2015/2016, 2016/2017 and tax months April and May of tax year 2017/2018, however at the date of Liquidation a total of £93,192 remained outstanding in respect of those tax years.
  • The company also incurred CIS Penalties of £12,454 which also remained outstanding at the date of Liquidation. Treatment of Creditors
  • An analysis of the company’s bank account shows that between 1 April 2015 and 16 June 2017 a total of £1,457,215 was expended, of which £106,220 was paid to HMRC (includes payments in respect of VAT) whilst £1,350,995 was paid to other creditors and third parties.
  • At the date of Liquidation total liabilities to creditors were £171,310 of which £144,700 was due to HMRC with £129,551 being in respect of PAYE/NIC/CIS and the remainder being in respect of VAT, Corporation Tax, penalties and interest. 

    This information is correct as at 19 / 11 / 2018



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