Case details for Samson Ayotunde AFOLABI

Name: Samson Ayotunde AFOLABI

Name: Bethel Care Services Limited

Date of Birth: 17 / 7 / 1988

Date Order Starts: 24 / 5 / 2019

Disqualification Length: 2 Years 6 Month(s)

CRO Number: 06968855

Last Known Address: Flat 6, Mercia Court,, 3 Starboard Way,, , , LONDON, E16 2JW

Conduct: Mr Samson Ayotunde Afolabi (“Mr Afolabi”) allowed Bethel Care Services Ltd (“Bethel Care”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Pay As You Earn Income Tax/National Insurance Contributions (“PAYE/NIC”) from at least 22 April 2015, when full payment of the company’s liabilities for the tax year ended 05 April 2015 fell due, until his resignation as a director of Bethel Care on 26 October 2017. As a result, PAYE/NIC liabilities totalling £75,180 remain unpaid.

  • HMRC’s claim in Bethel Care’s liquidation includes outstanding PAYE/NIC liabilities totalling £18,930 for the 2014/15 tax year. These liabilities were due to be paid in full by 22 April 2015 at the latest;
  • HMRC’s PAYE/NIC claim in Bethel Care’s liquidation also includes outstanding liabilities in respect of the 2015/16 and 2016/17 tax years totalling £20,526 and £26,844 respectively, and outstanding liabilities for 2017/18 up to and including month ended 05 October 2017 totalling £8,880;
  • Between 20 May 2015 and 04 September 2017, Bethel Care made five payments, totalling £12,215, against its PAYE/NIC liabilities for the tax years from 2014/15 to 2017/18;
  • Bethel Care made further PAYE/NIC payments totalling £19,332 between 20 May 2015 and 28 September 2016. These payments were allocated by HMRC against Bethel Care’s outstanding PAYE/NIC liabilities in respect of tax years prior to 2014/15;
  • HMRC presented a winding-up petition against Bethel Care on 29 December 2017; Different treatment
  • According to Bethel Care’s financial statements, as at 31 July 2014 the company’s liabilities included £33,885 owed to HMRC and £3,169 owed to other creditors. By the date of liquidation the amount Bethel Care owed to HMRC had increased by £86,505 to £120,390 (including Corporation Tax and interest), whilst other creditors had decreased by £1,978 to £1,191 Bethel Care’s Liquidator has identified payments to the directors totalling £190,417 in the period from 01 February 2016 until 26 October 2017, the date of his resignation as director. 

    This information is correct as at 30 / 5 / 2019



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