Case details for KATRINA WENDY ROSSER

Name: KATRINA WENDY ROSSER

Name: ELITE SERVICED APARTMENTS LIMITED

Date of Birth: 26 / 5 / 1977

Date Order Starts: 7 / 11 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 06707601

Last Known Address: 41 Oak Road, , , , REDCAR, TS10 3NT

Conduct: Katrina Wendy Rosser (“Miss Rosser”) failed to ensure that Elite Serviced Apartments Ltd (“Elite”) complied with its statutory obligations to submit all returns in a timely manner and make full payment to HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) and Corporation Tax. In addition Elite traded to the detriment of HMRC from 01/10/2015 in that: VAT

  • Elite submitted VAT returns for quarter periods ending 31/12/2015, 31/03/2016 and 30/06/2016 totalling £28,351. Payment for quarter ending 31/12/2015 was due on 07/02/2016.
  • Elite failed to submit VAT returns on time for quarter periods ending 30/09/2016 through to 31/03/2017, resulting in HMRC making assessments. On 31/07/2017 Elite submitted late VAT returns for these periods, and also the return for quarter period ending 30/06/2017, all totalling £13,136.
  • Elite failed to submit any further returns resulting in HMRC raising an assessment for quarter period ending 30/09/2017 of £2,844.
  • No payments were made towards these VAT liabilities.
  • The outstanding VAT for quarter period ending 31/12/2015 to 30/09/2017 totals £44,332.
  • As a result of the failure to submit returns and make payments, surcharges of at least £2,960 remained outstanding at the date of the winding up order. Corporation Tax
  • Elite submitted a Corporation Tax return for accounting period ending 31/12/2014 of £61,160, due for payment on 01/10/2015. Of this £30,116 referred to S419 tax in respect of the outstanding Directors Loan Account of £120,465. No payment was made towards this liability.
  • Elite submitted a Corporation Tax return for accounting period ending 31/12/2015 of £120,855. Of this £78,586 referred to S419 tax in respect of the outstanding Directors Loan Account of £314,345. No payment was made towards this liability.
  • The outstanding Corporation Tax liability for accounting period ending 31/12/2014 and 31/12/2015 totals £182,015. Comparable Treatment
  • Bank statements show during the period 01/01/2016 to 20/11/2017 £363,133 was paid out of the account of which £1,590 was paid to HMRC.
  • Between 31/12/2015 and the date of the winding up order the total debt owed to HMRC has increased by £119,312, whilst the debt to Elite’s other creditors increased by £3,357.
  • At liquidation HMRC stated the amount due to them was £242,380 whilst the liability to other creditors was £49,055, of which £14,024 was personally guaranteed by Miss Rosser. 

    This information is correct as at 18 / 10 / 2018



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