Case details for Duncan James GRAY

Name: Duncan James GRAY

Name: BROOKSON (5339P) LIMITED

Date of Birth: 13 / 7 / 1961

Date Order Starts: 11 / 1 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 06121928

Last Known Address: 4 Griffen Cottages,, The Heath,, Appledore,, , ASHFORD,, TN26 2AX

Conduct: Duncan James Gray (Mr Gray) failed to ensure that Brookson (5339P) Limited (5339P) met its financial commitments as regards to Value Added Tax (VAT) and caused 5339P to continue trading whilst withdrawing funds for the benefit of himself. As a result 5339P became unable to meet its financial commitments to HM Revenue & Customs (HMRC) with respect to VAT as and when they became due at the latest from 8 February 2011. In that: VAT

  • 5339P submitted a VAT return of 3,143 for the period 1 October 2010 to 31 December 2010. This return was due to be paid by 7 February 2011 however no payments were made in respect of this liability and 5339P was therefore in arrears with respect to VAT from 8 February 2011.
  • 5339P submitted a further twenty three VAT returns for the period 1 January 2011 to 30 September 2016 which resulted in a further VAT liability of 83,730.
  • 5339P failed to submit VAT returns for the period 1 October 2016 to 31 March 2017 and as a result HMRC raised assessments totalling 7,453 for that period.
  • In the period 8 February 2011 to 10 February 2017 only one payment of 5,000 was made to HMRC in respect of VAT.
  • 5339Ps VAT liability therefore increased by 86,183 from 3,143 to 89,326, excluding surcharges, in the period 8 February 2011 to 10 February 2017. Comparative Treatment
  • 5339Ps bank statements show that in the period 8 February 2011 to 10 February 2017 5339P made payments totalling 521,441 from its bank account. In the same period he received 413,000 and HMRC received 5,000 in respect of VAT. HMRC also received 7,516 in respect of Corporation Tax and 5,000 in respect of Pay As You Earn/National Insurance Contributions.
  • 5339Ps liabilities in the winding up total 103,318 of which HMRC are owed 103,196. 

    This information is correct as at 2 / 1 / 2019



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