Case details for Neil FISHER

Name: Neil FISHER

Name: INV5347041 - FISHER COMMS LIMITED

Date of Birth: 5 / 8 / 1976

Date Order Starts: 10 / 1 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07216343

Last Known Address: 8 Lingfield Avenue,, Hazel Grove,, , , STOCKPORT, SK7 4SL

Conduct: Neil Fisher (“Mr Fisher”) caused Fisher Comms Ltd (the “Company”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”), Corporation Tax (“CT”), and Pay As You Earn tax (“PAYE”) & National Insurance Contributions (“NIC”) from at least 7 June 2015 until liquidation and as a result on liquidation HMRC was owed at least £41,939.44. In that: VAT

  • The Company filed four VAT returns for the four periods ended 04/15, 07/15, 10/15 & 01/16 that declared a total liability of £6,237.67 due to HMRC. HMRC raised four surcharges totalling £935.63. These liabilities remained outstanding at liquidation.
  • In the absence of filed returns HMRC raised seven assessments for the seven periods ended 04/16, 07/16, 10/16, 01/17, 04/17, 07/17 & 10/17 in the total amount of £9,089 plus seven surcharges totalling £1,363.35. These liabilities remained outstanding at liquidation. PAYE/NIC
  • For the tax year 2015/2016 the Company submitted monthly Real Time Information (“RTI”) for months 1 - 12 that declared total liabilities of £10,077.08 due to HMRC against which an annual employment allowance of £2,000 was credited. The Company made no payments against this liability leaving at least £8,077.08 outstanding at liquidation.
  • For the tax year 2016/2017 the Company submitted monthly RTI for months 1 – 10 that declared total liabilities due to HMRC of £14,256.60 against which an annual employment allowance of £3,000 was credited. The Company made no payments against this liability leaving £11,256.60 outstanding at liquidation. CT On 29 April 2015 the Company filed a CT return for the period ended 30 April 2014 that declared a liability due to HMRC of £4,619.80 that remained outstanding at liquidation. Comparative treatment of creditors/apportionment of income
  • Between 7 June 2015 and liquidation payments totalling £202,946.93 were made from the Company bank account, of which at least a net £28,008.60 was paid to him, £7,909.86 was paid to a connected person and £NIL was paid to HMRC.
  • Post liquidation he caused the Company to make three separate transfers totalling £1,043 to himself.
  • At liquidation HMRC, the sole creditor in the liquidation, submitted a claim in the sum of £45,727.65. 

    This information is correct as at 18 / 1 / 2019



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