Case details for Keith Angus PERRY

Name: Keith Angus PERRY


Date of Birth: 10 / 1 / 1970

Date Order Starts: 5 / 6 / 2019

Disqualification Length: 11 Years 0 Month(s)

CRO Number: 06441727

Last Known Address: 12 Princes Place,, Knights Field,, , , LUTON, LU2 7LN

Conduct: 1. Keith Angus Perry (Mr Perry) acted as a director of Absolute Resource Management Limited (“ARM”) between 5 August 2010 and 19 August 2016, the date of liquidation in breach of a disqualification order in that:

  • A disqualification undertaking was signed by him on 13 July 2010 which was effective from 5 August 2010 for 7 years;
  • He acted as a director of ARM up until its cessation;
  • And failed to apply for leave to act. 2. He failed to ensure that Absolute Resource Management Limited (“ARM”) complied with its statutory obligations to settle all its HMRC liabilities as and when due and caused or allowed ARM to trade to the detriment of HMRC in respect of VAT from 7 March 2013 to 19 August 2016. In addition, amounts remain outstanding in respect of Corporation Tax and PAYE. VAT
  • The VAT return was submitted for period ending January 2013 for £6,134.98 of which £1,890.65 remained outstanding at liquidation. Such sum should have been settled in full by 7 March 2013 some 41 months before the date of liquidation.
  • VAT returns for periods ending April 2013 to April 2016 were submitted to HMRC totalling £126,021.50. An assessment was raised for period ending July 2016 for £21,968.00.
  • Between 16 March 2014 and 14 July 16 payments of £69,898.16 were made and £63,550.92 were allocated to earlier VAT periods. At liquidation a total of £148,697.48 plus surcharges of £22,198.37 was owed to HMRC in respect of VAT. Corporation Tax/PAYE/NIC
  • HMRC submitted a claim in the liquidation for £91,939.56 in respect of Corporation Tax for the years ending 30 November 2013 and 2014 and RTI PAYE/NIC for the 2014/15, 2015/16 and the part 2016/17 tax years and interest. Comparative Treatment
  • The company bank statements show that between 7 March 2013 and 19 August 2016 sums totalling £1,375,878.97 were paid into and £1,361,717.35 paid out of the bank account. Of the £1,361,717.35 paid out, £77,836.31 was listed as being paid to HMRC.
  • The creditors shown in the balance sheet at 30 November 2013 have been compared with those in the statement of affairs. Trade and expense creditors decreased from £19,447.00 to £1,144.00 whilst the liability to HMRC increased from £121,799.00 to £228,617.00.
  • According to the statement of affairs, ARM failed with an estimated deficiency to unsecured creditors of £230,886.71 of which £228,616.75 was owed to HMRC. 

    This information is correct as at 1 / 8 / 2019

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