Case details for Stephen Whitehead

Name: Stephen Whitehead

Name: MICROCLOUD CONSULTANTS LIMITED

Date of Birth: 27 / 3 / 1983

Date Order Starts: 5 / 8 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 07273322

Last Known Address: 7 Budworth Road,, , , , SALE,, M33 2RP

Conduct: Between April 2011 at the latest and cessation of trading in July 2015, Stephen Robert Whitehead (“Mr Whitehead”) failed to ensure that Microcloud Consultants Ltd (“Microcloud”) made payments to HMRC of VAT, PAYE/NIC and Corporation Tax as and when due or at all, and failed to ensure that Microcloud complied with its statutory obligations to make returns to HMRC, such that the true levels of Microcloud’s accruing tax arrears were not disclosed to HMRC and Microcloud traded to the detriment of HMRC and to the benefit of himself. In contrast to payments made to him over the 5-year period of trading totalling £252,535, payments made by Microcloud to HMRC totalled only £16,427against estimated liabilities to HMRC totalling at least £79,869 (excluding interest). In that: VAT o Microcloud failed to submit any VAT returns to HMRC from the quarter ending June 2011 onwards. o In the absence of returns, HMRC raised VAT assessments totalling £72,841 in relation to the 17 VAT quarters 06/11 to 06/15 inclusive, together with a surcharge in the sum of £440. o Microcloud failed to make any VAT payments whatsoever to HMRC in respect of these assessments covering trading from 01 April 2011 (the start of the 06/11 quarter) to 30 June 2015 (the end of the 06/15 quarter). o In the absence of returns being filed and/or any accounting records, it has not been possible to determine Microcloud's true VAT liability. PAYE/NIC o Microcloud filed only one PAYE/NIC return with HMRC for the initial period of trading (tax year 2010/11) and thereafter failed to file PAYE/NIC returns for the four subsequent tax years 2011/12, 2012/13, 2013/14 and 2014/15. o Over its 5-year period of trading Microcloud made only one payment to HMRC in relation to PAYE/NIC in the sum of £1,699. o HMRC's PAYE/NIC claim in the liquidation totals £4,670 made up of a return and estimated PAYE/NIC of £3,470 in relation to the 2010/11, 2011/12, 2012/13 and 2013/14 tax years (the liability for the 2014/15 and 2015/16 (part) tax years being unknown) together with filing penalties totalling £1,200. o In the absence of returns being filed and/or any accounting records, it has not been possible to determine Microcloud's true PAYE/NIC liability. Corporation Tax (CT) o Microcloud filed only one CT return with HMRC for its initial period of trading to 30 June 2011 and failed to file returns for the four accounting periods thereafter to 30 June 2012, 2013, 2014 and 2015. o Over its 5-year period of trading Microcloud made payments totalling £5,187 to HMRC meeting its CT liability for its first period of trading to 30 June 2011 and part paying penalties due. o HMRC's CT claim in the liquidation totals £1,918 in respect of CT penalties only raised as a result of Microcloud's failure to file returns for the trading periods ended 30 June 2012, 2013, 2014 and 2015; all due prior to the liquidation. The CT due in respect of these accounting periods is unknown. o In the absence of returns being filed and/or any accounting records, it has not been possible to determine Microcloud's true CT liability. Differential Treatment o In contrast to payments made to him over the 5-year period of trading totalling £252,535, payments made by Microcloud to HMRC totalled only £16,427 out of total payments of £303,473 and against estimated liabilities to HMRC totalling at least £79,869 (excluding interest). o HMRC were the sole creditor in the liquidation 

This information is correct as at 8 / 8 / 2019



If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gov.uk with details of the error that you have found.