Case details for Michael MURPHY

Name: Michael MURPHY


Date of Birth: 19 / 11 / 1963

Date Order Starts: 5 / 7 / 2022

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07064765

Last Known Address: 108 Kingrosia Park,, , Clydach,, , SWANSEA,, SA6 5PJ

Conduct: Amended See PI section below Michael Gregory Murphy (“Mr Murphy”) failed to comply with his statutory duties to ensure that Manor Cabs (Clydach) Ltd (“MCC”) made timely payments and returns as and when due to HM Revenue & Customs (“HMRC”) in relation to Value Added Tax (VAT). As a result, Mr Murphy caused the Company to trade to the detriment of HMRC from 07 August 2013, at the latest in respect of VAT, resulting in a liability of at least £109,245.90, in that: VAT HMRC’s claim for VAT is £109,245.90 including surcharges of £7,568.31 and interest of £7,184.86. No returns were submitted by MCC for the periods from 31 December 2013 to 31 December 2016 and HMRC made assessments totalling £60,652. MCC fell into arrears with VAT on 07 August 2013 when payment for the return for the quarter 06/13 of £4,462.39 fell due and was not paid in full. The last payment allocated to VAT by HMRC was to the 06/13 VAT period. leaving a balance payable for the period of £2,231.19. As a result of MCC’s failure to submit returns and full payments as and when due, HMRC applied default VAT surcharges of £7,568.31. Comparative Treatment Bank statements for MCC, which cover the period from 01 December 2018 to 17 February 2020 show total payments from the account of £241,991. Between 01 December 2018 and 17 February 2020, 3 payments amounting to £15.007.35 were made to HMRC. The final payment made was £2,360.59 on 05 November 2019, following a 7-day demand letter issued by HMRC on 15 October 2019. In the same period £65,482.94 was paid with cheques by MCC, £20,656.62 was paid to banks and financial institutions and £124,248.90 was paid as miscellaneous payments. 

This information is correct as at 14 / 6 / 2022

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