Case details for Roland Paul Yates

Name: Roland Paul Yates

Name: OVG LIMITED

Date of Birth: 26 / 9 / 1976

Date Order Starts: 11 / 7 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 06540492

Last Known Address: 112 Hibbert Lane, Marple,, , , , STOCKPORT, SK6 7NU

Conduct: From January 2016 at the latest until it ceased to trade on 28 July 2017 and entered into liquidation on 20 October 2017, Rowland Paul Yates (Mr Yates) caused OVG to trade to the detriment of HM Revenue & Customs (HMRC) in respect of PAYE/NIC and VAT liabilities, by treating HMRC unfairly compared with other parties, and he also failed to ensure that OVG complied with its statutory obligations to make PAYE/NIC payments to HMRC as and when they were due on a monthly basis throughout the 2015/16, 2016/17 and 2017/18 tax years, and to make VAT payments to HMRC as and when they were due on a quarterly basis for the VAT accounting periods ended 30 June 2015 through to liquidation. Comparative Treatment of HMRC At the date of liquidation HMRC are calculated to have been owed at least 372,454 by OVG whilst other creditors were owed 132,324. From January 2016 onwards HMRC received payments totalling 84,647 on account of PAYE/NIC and VAT liabilities totalling at least 457,101 due by OVG. PAYE/NIC OVGs PAYE/NIC payments to HMRC fell into arrears at the beginning of the 2015/16 tax year when it failed to make payments for Months 1 and 2 of the tax year in May and June 2015, and it failed to make PAYE/NIC payments to HMRC as and when they were due on a monthly basis throughout the 2015/16, 2016/17 and 2017/18 tax years. For the 2015/16 tax year HMRC received 73,845 on account of total PAYE/NIC liabilities of 122,507 due by OVG, leaving a shortfall of 48,662 which remained unpaid at liquidation. HMRC received 68,921 during the tax year between July 2015 and February 2016, and 4,924 in arrears after the end of the tax year in November 2016. For the 2016/17 tax year HMRC received 15,238 during the tax year on account of total net PAYE/NIC liabilities of 105,541 due by OVG, leaving a shortfall of 90,303 which remained unpaid at liquidation. For the 2017/18 tax year OVG did not make any payments to HMRC on account of its total net PAYE/NIC liabilities of 63,821, leaving a shortfall of 63,821 which remained unpaid at liquidation. VAT OVGs VAT payments to HMRC fell into arrears when it failed to pay the VAT due for the quarter ended 30 June 2015 by the due date. The amount due was paid in full in arrears in September 2015, and VAT due for the quarter ended 30 September 2015 was paid in arrears in April 2016 and June 2016, and VAT due for the quarter ended 31 December 2015 was paid in arrears in June 2016. OVG failed to make any VAT payments to HMRC for VAT accounting periods commencing on 01 January 2016 to the date of liquidation, and its unpaid liabilities in this regard are calculated to have totalled at least 169,336 at liquidation. From April 2015 to the date of liquidation OVGs liabilities to HMRC are calculated to have increased by at least 372,162 from 292 (as shown in its financial statements as at 31 March 2015) to at least 372,454, whilst other liabilities are calculated to have increased by 36,149 from 96,175 to 132,324 in the same period. From April 2016 to the date of liquidation OVGs liabilities to HMRC are calculated to have increased by at least 261,238 from 111,216 (as shown in its financial statements as at 31 March 2016) to at least 372,454, whilst other liabilities are calculated to have reduced by 4,098 from 136,422 to 132,324 in the same period. From April 2015 to the date of liquidation OVGs total liabilities are calculated to have increased from 96,467 (as shown in its financial statements as at 31 March 2015) to at least 504,778, with 372,162 of this increase of 408,311 having been at the expense of HMRC. From 01 January 2016 to the date of liquidation, when payments to HMRC from OVGs bank account in respect of PAYE/NIC and VAT arrears totalled 71,203, and the overall amounts received by HMRC in this regard totalled 84,648, payments to other parties through OVGs bank account totalled 1,330,255. 

This information is correct as at 21 / 6 / 2019



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