Case details for IAN DINGWALL



Date of Birth: 28 / 10 / 1973

Date Order Starts: 27 / 12 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07022782

Last Known Address: 7 Cherbury Close, , , , LONDON, SE28 8PG

Conduct: Since at least 07 May 2014 until 24 November 2016, the date of liquidation, Ian Dingwall (“Mr Dingwall”) has caused Rose Crown Enterprises Limited (hereafter called Rose Crown) to trade to the detriment of HM Revenue and Customs (hereinafter referred to as HMRC) by failing to ensure that Rose Crown submitted returns and made payments as required for PAYE NIC, Corporation Tax and VAT so that as at liquidation, Rose Crown had an outstanding liability of at least £417,487.71 in respect of PAYE NIC, Corporation Tax and VAT. PAYE/NIC

  • By 22 April 2015 Rose Crown owed HMRC £5,441.15 in respect of PAYE NIC for 2014/15 tax year.
  • Further PAYE/NIC liabilities totalling £483,351.44 accrued for the years 2015/16 and 2016/17.
  • Rose Crown made payments totalling £177,974.16 during the above periods of which £3,441.15 was offset against earlier periods by HMRC.
  • As at the date of liquidation, £303,793.71 was claimed by HMRC in respect of outstanding PAYE NIC. Corporation Tax
  • Corporation Tax penalties of £100.00 for the 2012/13 and £100.00 for the 2014/15 period were raised.
  • Corporation tax totalling £8,594.00 for 2013/14 period fell due for payment 01 July 2015. HMRC records indicate that Rose Crown did not make any payments against Corporation Tax for this period.
  • As at the date of liquidation £8,794.00 remains outstanding for Corporation Tax and Corporation Tax penalties; VAT
  • The company should have been registered for VAT from 30 October 2013 but was registered for VAT on 02 December 2013 as a result a civil penalty of £2,208.00 was applied on 17 June 2014 for failure to notify a liability to register for VAT on time.
  • HMRC ledgers show that assessments totalling £33,793.00 were raised for the VAT periods 03/14 to 12/14 inclusive for which no payments were made.
  • HMRC raised an assessment covering a period of 21 months on 11 November 2016 totalling £63,611.00 for the 09/16 period. The assessment covered the 03/15 to 09/16 periods for which no payments were made.
  • HMRC further raised an assessment totalling £5,288.00 for the 12/16 period for which no payment was made.
  • Total outstanding VAT liability at liquidation was £104,900.00. Comparative Treatment
  • A review of the bank statements for Rose Crown for the period 07 May 2014 to 07 December 2016, the last entry on the statements provided, show that a total of £1,030,313.63 was paid out of the bank account;
  • £684,990.93 was paid out in respect of trade expenses, charges and interest fees;
  • Cash payments totalled £9,251.08; third party loan payments totalled £33,000.00;
  • HMRC received £193,399.24;
  • While payments made to or for the benefit of him totalled £54,374.18;
  • A total of £55,298.20 was remitted to the liquidator. 

    This information is correct as at 7 / 12 / 2018

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