Case details for Peter Buttle

Name: Peter Buttle

Name: APPLETREE CARDIFF BAY LIMITED

Date of Birth: 17 / 8 / 1977

Date Order Starts: 1 / 7 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07152172

Last Known Address: 10 Merton Green,, , Caerwent,, , CALDICOT, NP26 5AT

Conduct: Peter James Buttle ('Mr Buttle') failed to ensure that payments for Corporation Tax and PAYE/NIC were made when due to HM Revenue & Customs ('HMRC') and caused Appletree Cardiff Bay Ltd ('Appletree') to trade to the detriment of HMRC from at least 22 April 2013, when PAYE/NIC for the tax year 2012/2013 fell due. HMRC are owed at least 113,650 in the liquidation: Corporation Tax ('CT')

  • at the liquidation date CT was outstanding from the first year that Appletree traded, to 29 February 2012;
  • 2,683 was due and nothing was paid; this should have been settled by 01 December 2012;
  • a further 20,334 accrued in the years to 28 February 2014 and draft accounts show 11,999 was due for 2015;
  • two payments were made, in June and July 2014, totalling 1,821;
  • no further payments were made, although Appletree continued trading until February 2016;
  • at the liquidation date at least 30,512 was outstanding for CT. PAYE/NIC
  • PAYE/NIC of 14,726 remains outstanding for the tax year 2012/13, due for payment by 22 April 2013;
  • a further 93,479 accrued from April 2013 to Appletree's cessation in February 2016;
  • in this period three payments totalling 2,919 were made and 25,410 was allowed in credits by HMRC;
  • the last payment made by Appletree was on 04 November 2014, which was allocated to 2013/14 and 2014/15;
  • a total of 79,876 is due for PAYE/NIC deducted from employees, but not paid over to HMRC. Comparative Treatment
  • the filed accounts to February 2014 show no trade and expense creditors, nor were any shown on the draft 2015 accounts;
  • at the liquidation date there were 3 trade and expense creditors, totalling 8,701;
  • HMRC were owed 42,889 in the accounts to 2014 and 82,180 in 2015;
  • at the liquidation date at least 113,650 was due to HMRC;
  • secured loan creditors reduced from 75,000 to 31,000;
  • the bank statements show that payments of 733,856 were made between 28 February 2015 and 24 March 2016. No payments were made to HMRC in this period. 

    This information is correct as at 10 / 6 / 2019


    Name: Victoria Anne Buttle

    Name: APPLETREE CARDIFF BAY LTD

    Date of Birth: 26 / 8 / 1978

    Date Order Starts: 1 / 7 / 2019

    Disqualification Length: 3 Years 0 Month(s)

    CRO Number: 07152172

    Last Known Address: 10 Merton Green,, , Caerwent,, , CALDICOT, NP26 5AT

    Conduct: Victoria Ann Buttle ('Mrs Buttle') failed to ensure that payments for PAYE/NIC and Corporation Tax were made when due to HM Revenue & Customs ('HMRC') and caused or allowed Appletree Cardiff Bay Ltd ('Appletree') to trade to the detriment of HMRC from at least 22 April 2013, when PAYE/NIC for the tax year 2012/2013 fell due, to her resignation in August 2015. HMRC are owed at least 113,650 in the liquidation: Corporation Tax ('CT')

  • at the liquidation date CT was outstanding from the first year that Appletree traded, to 29 February 2012;
  • 2,683 was due and nothing was paid; this should have been settled by 01 December 2012;
  • a further 20,334 accrued in the years to 28 February 2014 and draft accounts show 11,999 was due for 2015;
  • two payments were made, in June and July 2014, totalling 1,821;
  • no further payments were made, although Appletree continued trading until February 2016;
  • at the liquidation date at least 30,512 was outstanding for CT. PAYE/NIC
  • PAYE/NIC of 14,726 remains outstanding for the tax year 2012/13, due for payment by 22 April 2013;
  • a further 93,479 accrued from April 2013 to Appletree's cessation in February 2016;
  • in this period three payments totalling 2,919 were made and 25,410 was allowed in credits by HMRC;
  • The last payment made by Appletree was on 04 November 2014, which was allocated to 2013/14 and 2014/15;
  • A total of 79,876 is due for PAYE/NIC deducted from employees, but not paid over to HMRC. Comparative Treatment
  • The filed accounts to February 2014 show no trade and expense creditors, nor were any shown on the draft 2015 accounts;
  • at the liquidation date there were 3 trade and expense creditors, totalling 8,701;
  • HMRC were owed 42,889 in the accounts to 2014 and 82,180 in 2015;
  • at the liquidation date at least 113,650 was due to HMRC;
  • secured loan creditors reduced from 75,000 to 31,000;
  • the bank statements show that payments of 733,856 were made between 28 February 2015 and 24 March 2016. No payments were made to HMRC in this period. 

    This information is correct as at 10 / 6 / 2019



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