Case details for ANDREW CHARLES KEVAN (JUNIOR)

Name: ANDREW CHARLES KEVAN (JUNIOR)

Name: ACK TRANSPORT LIMITED

Date of Birth: 6 / 10 / 1965

Date Order Starts: 8 / 11 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07176746

Last Known Address: 24 SANDRINGHAM ROAD, , , , NORTHAMPTON, NN1 5NA

Conduct: Andrew Charles Kevan Junior (“Mr Kevan”) caused Ack Transport Limited (“Ack”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”), from at least 7 October 2015 when liabilities for Quarter Ending 08/15 fell due to be paid, and Pay As You Earn Tax (“PAYE”) and National Insurance Contributions (“NIC”), from at least 22 April 2016 when liabilities in respect of Tax Year 2015/2016 fell due to be paid, resulting in VAT, and PAYE & NIC liabilities of at least £119,285 at Liquidation. In that:- VAT

  • He voluntarily registered for VAT with effect from 23 May 2011.
  • For periods 08/15 to 06/17 HMRC have lodged a claim in the Liquidation in the sum of £96,011.
  • Returns were submitted by him for the periods 08/15 to 08/16 in the total sum of £44,782. Surcharges were incurred for those periods in the total sum of £6,717. Although payments totalling £19,652 were made by him during these periods, these were allocated by HMRC to earlier periods. No payment was made towards these periods and £51,499 remains due at Liquidation for these periods.
  • A return was not submitted for period 10/16 and subsequently HMRC raised an assessment in the sum of £5,534 and a surcharge of £830 for this period. A payment of £2,441.41 was made by him during this period allocated to period 05/15. No payment was made towards this liability and £6,364 remained due at Liquidation for this period.
  • Returns were submitted by him for the periods 11/16 to 06/17 in the total sum of £33,172. Surcharges were incurred for those periods in the total sum of £4,976. No payment was made towards these periods and £38,148 remains due at Liquidation for these periods.
  • According to HMRC’s claim the earliest VAT liability is £10,332 for period 08/15, which should have been paid in full by 7 October 2015.
  • The last payment for VAT was £2,441 on 14 December 2016, which was made in respect of period 05/15.
  • At Liquidation a total of £96,011 remains due in respect of his VAT liabilities. PAYE & NIC
  • For periods 2015/2016 to 2017/2018 HMRC has lodged a claim in the Liquidation in the sum of £23,274.
  • For the Tax Year 2015/2016 he submitted PAYE & NIC returns in the total sum of £28,356. Subsequently an additional NIC charge of £24 was incurred for this period, together with interest of £532. He made payments totalling £26,547 towards this period, and in addition he was in the receipt of an Employment Allowance in the sum of £2,000.The sum of £365 remains due at Liquidation for this period.
  • For the Tax Year 2016/2017 he submitted PAYE & NIC returns in the total sum of £38,911. Subsequently interest of £153 was incurred for this period. He made payments totalling £20,570 towards this period, and in addition he was in the receipt of an Employment Allowance in the sum of £3,000. The sum of £15,494 remains due at Liquidation for this period.
  • For the period April 2017 to June 2017 he submitted PAYE & NIC returns in the total sum of £10,415. He made no payment towards this period, but was in the receipt of an Employment Allowance in the sum of £2,000.The sum of £7,415 remains due at Liquidation for this period.
  • According to HMRC’s claim the earliest PAYE & NIC liability is £365 for period 2015/2016, which should have been paid in full by 22 April 2016.
  • The last payment for PAYE & NIC was £3,200 on 31 January 2017, which was made in respect of period 2016/2017.
  • At Liquidation a total of £23,274 remains due in respect of his PAYE & NIC liabilities. Comparative Treatment
  • His accounts prepared for Year Ended 30 September 2015 list Crown liabilities as totalling £49,925, whilst all other unsecured creditors are listed as totalling £55,313. At Liquidation the Crown liabilities are listed as totalling £134,911, whilst trade & expense and other creditors are listed as totalling £34,087. Bank statements show that from, and including, 7 October 2015 (the period from the date of the allegation) up to Liquidation on 18 August 2017, £1,184,682 was expended from his bank account of which HMRC received £72,063. 

    This information is correct as at 30 / 10 / 2018



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