Case details for NINA LOUISE KELLIE

Name: NINA LOUISE KELLIE

Name: GOLD PERSONNEL SOLIHULL LIMITED

Date of Birth: 11 / 5 / 1962

Date Order Starts: 10 / 10 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 06561807

Last Known Address: 27 NEW STREET, BADDESLEY ENSOR, , , ATHERSTONE, CV9 2DN

Conduct: Ms Nina Louise Kellie (“Ms Kellie”) caused Gold Personnel Solihull Limited (“GPSL”) to trade to the detriment of HMRC in respect of Value Added Tax (“VAT”) from 07 August 2014 (when the VAT liabilities for the VAT quarter ended 06/14 fell overdue for payment), until GPSL was placed into liquidation on 05 June 2017. VAT

  • GPSL submitted VAT returns for five consecutive quarters ended 06/14 to 06/15 recording total liabilities of £45,141. HMRC applied surcharges totalling £5,332, an officer’s assessment of £5,007 and civil penalties totalling £748. GPSL made payments totalling £3,052, leaving £53,176 outstanding at the date of liquidation;
  • GPSL failed to submit VAT returns for one quarter ended 09/15 and five months ended 11/15 to 03/16. In the absence of returns HMRC raised assessments and applied surcharges totalling £27,673. GPSL made payments totalling £500 leaving £27,173 outstanding at liquidation.
  • HMRC have submitted a claim in the liquidation for £112,300 which includes VAT totalling £110,374, of which £80,349 had fallen overdue for payment prior to the date of liquidation. Differential Treatment
  • Comparative analysis has been conducted for the period between the financial year end full accounts for 31 March 2014 and the date of liquidation 05 June 2017. This shows that the total outstanding tax liability to HMRC increased from £14,932 to £112,300 and the liabilities to unsecured creditors increased from £10,441 to £14,196.
  • GPSL bank statements show that between 07 August 2014 and the date of liquidation 05 June 2017 £217,518 was expended from the bank account to various parties. From this amount £3,551.59 was paid to HMRC. 

    This information is correct as at 26 / 10 / 2018



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