Case details for Duncan Victor IRVINE

Name: Duncan Victor IRVINE

Name: BARTIE & HECTOR LIMITED

Date of Birth: 15 / 3 / 1947

Date Order Starts: 26 / 6 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 06610206

Last Known Address: 12 Stirling Road,, Walthamstow, , , LONDON, E17 6BT

Conduct: Duncan Victor Irvine (“Mr Irvine”) failed to ensure that Bartie & Hector Limited (“B&H”) complied with its statutory obligations to HM Revenue and Customs (“HMRC”) by failing to register B&H for Value Added Tax (“VAT”) in December 2008 when it ought to have, failed to provide the required PAYE and NIC returns, and caused or allowed B&H to trade to the detriment of HMRC from at least 7 January 2015, resulting in a liability of £673,115 to HMRC at the date of the liquidation, in that::

  • On 03 June 2008 B&H was incorporated, with him as a joint director with Co-Director;
  • On 20 May 2014, Co-Director applied to HMRC to register B&H for VAT.
  • On 02 March 2017, HMRC carried out a visit at B&H’s trading premises, and spoke to him and Co-Director. he and Co-Director agreed that turnover had exceeded the VAT threshold of £67,000 (applicable at the time) and that the company should have been registered from 01 December 2008;
  • HMRC amended the effective date of registration to 01 December 2008 and on 11 May 2017, raised an assessment for the period 01 December 2008 to 19 May 2014 in the sum of £264,046 with an additional penalty of £39,606. This figure was arrived at by using figures provided in B&H’s company accounts;
  • The inspection also concluded that B&H had under-declared the company’s VAT, due to an error on a spreadsheet, for the periods 08/14 to 11/16. As a result additional VAT of £38,406 was owing for these periods and HMRC also levied a Civil Penalty of £7,736 for these periods;
  • The company submitted the VAT return for November 2014 totalling £17,138.11 which was due for payment by 07 January 2015, however no payments were made towards this until at least June 2015.
  • Although between January 2015 and June 2017 B&H made payments of £133,429 towards the outstanding VAT liability, in total, between 01 December 2008 and Liquidation, the company incurred total VAT liabilities of £542,808, Surcharges of £24,142, Civil Penalties of £47,342 and interest of £2,397. A balance of £483,260 is owing to HMRC at Liquidation for VAT;
  • No PAYE returns were received by HMRC from B&H in respect of the tax years 2011/2012 and 2012/2013. In the absence of returns, HMRC raised Regulation 80 determinations totalling £66,928 in respect of these tax years.
  • PAYE Real Time Information (“RTI”) returns were submitted by B&H for the tax years 2013/2014 to 2017/2018 however PAYE and NIC liabilities totalling £86,819 remain outstanding for the tax years 2014/2015, 2015/2016, 2016/2017 and 2017/2018;
  • HMRC have submitted a total claim in the liquidation for £673,115, this includes Corporation Tax of £34,300;
  • The company’s remaining creditors total £43,917, comprising £20,000 claimed by him, £20,000 claimed by Co-Director and £2,765 claimed by a trade creditor and £1,152 to a credit card provider;
  • Available bank statements for the period 06 October 2015 to Liquidation show that in this period, the company had total debits from the account of £1,666,357 comprising payments to trade and expense creditors of £853,204, cash withdrawals of £8,465, payments to employees of £366,531, Interest Fees and Charges of £20,568, Payments to the Liquidator of £2,000, and unknown of £4,074. In comparison, he received payments of £165,203 (but also credited the company with £150,000), Co-Director received £86,828 (but also credited the company with £1,000) and HMRC received £157,984. 

    This information is correct as at 5 / 6 / 2019


    Name: Martin Mason

    Name: DB Entry - P Galvin - 07 06 2019

    Date of Birth: 18 / 6 / 1959

    Date Order Starts: 26 / 6 / 2019

    Disqualification Length: 4 Years 0 Month(s)

    CRO Number: 06610206

    Last Known Address: Plas Esgair, , Llan, , LLANBRYNMAIR, SY19 7DR

    Conduct: Martin Mason (“Mr Mason”) failed to ensure that Bartie & Hector Limited (“B&H”) complied with its statutory obligations to HM Revenue and Customs (“HMRC”) by failing to register B&H for Value Added Tax (“VAT”) when it ought to have, failed to provide the required PAYE and NIC returns, and caused or allowed B&H to trade to the detriment of HMRC from December 2008, resulting in a liability of £673,115 to HMRC at the date of the liquidation, in that::

  • On 03 June 2008 B&H was incorporated, with him as a joint director with his co director
  • On 20 May 2014, he applied to HMRC to register B&H for VAT.
  • On 02 March 2017, HMRC carried out a visit at B&H’s trading premises, and spoke to him and his co director. He and his co director agreed that turnover had exceeded the VAT threshold of £67,000 (applicable at the time) and that the company should have been registered from 01 December 2008;
  • HMRC amended the effective date of registration to 01 December 2008 and on 11 May 2017, raised an assessment for the period 01 December 2008 to 19 May 2014 in the sum of £264,046 with an additional penalty of £39,606. This figure was arrived at by using figures provided in B&H’s company accounts;
  • The inspection also concluded that B&H had under-declared the company’s VAT, due to an error on a spreadsheet, for the periods 08/14 to 11/16. As a result additional VAT of £38,406 was owing for these periods and HMRC also levied a Civil Penalty of £7,736 for these periods;
  • The company submitted the VAT return for November 2014 totalling £17,138.11 which was due for payment by 07 January 2015; however no payments were made towards this until at least June 2015.
  • Although between January 2015 and June 2017 B&H made payments of £133,429 towards the outstanding VAT liability, in total, between 01 December 2008 and Liquidation, the company incurred total VAT liabilities of £542,808, Surcharges of £24,142, Civil Penalties of £47,342 and interest of £2,397. A balance of £483,260 is owing to HMRC at Liquidation for VAT;
  • No PAYE returns were received by HMRC from B&H in respect of the tax years 2011/2012 and 2012/2013. In the absence of returns, HMRC raised Regulation 80 determinations totalling £66,928 in respect of these tax years.
  • PAYE Real Time Information (“RTI”) returns were submitted by B&H for the tax years 2013/2014 to 2017/2018 however PAYE and NIC liabilities totalling £86,819 remain outstanding for the tax years 2014/2015, 2015/2016, 2016/2017 and 2017/2018;
  • HMRC have submitted a total claim in the liquidation for £673,115, this includes Corporation Tax of £34,300;
  • The company’s remaining creditors total £43,917, comprising £20,000 claimed by him, £20,000 claimed by his co director and £2,765 claimed by a trade creditor and £1,152 to a credit card provider;
  • Available bank statements for the period 06 October 2015 to Liquidation show that in this period, the company had total debits from the account of £1,666,357 comprising payments to trade and expense creditors of £853,204, cash withdrawals of £8,465, payments to employees of £366,531, Interest Fees and Charges of £20,568, Payments to the Liquidator of £2,000, and unknown of £4,074. In comparison, he received payments of £86,828 (but also credited the company with £1,000), his co director received £165,203 (but also credited the company with £150,000), and HMRC received £157,984. 

    This information is correct as at 7 / 6 / 2019



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