Case details for EDWARD JOHN ROBERTS

Name: EDWARD JOHN ROBERTS

Name: RSE ELECTRICAL SERVICES LTD

Date of Birth: / /

Date Order Starts: 21 / 3 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07312224

Last Known Address: 7 Tredenham close, , , , Cornwall, PL24 2JD

Conduct: 1 Edward John Roberts (“Mr Roberts”) failed to ensure that RSE Electrical Services Limited ("RSE") complied with its statutory duties to file all returns with HM Revenue and Customs (“HMRC”) in respect of PAYE/NIC, Corporation Tax and Construction Industry Scheme tax ("CIS") from at least 19 April 2012 and caused RSE to trade to the detriment of HMRC from 19 April 2012 in respect of PAYE/NIC, from 22 August 2013 in respect of CIS and from 1 January 2015 in respect of Corporation Tax, until RSE's dissolution on 2 May 2017. In that: PAYE/NIC

  • On liquidation RSE owed outstanding PAYE/NIC of £40,769 dating back to the 2011/12 tax year which should have been paid in full by 19 April 2012.
  • HMRC's claim in relation to the period ended 5 October 2014 onwards (which totals £15,044) is based on estimates in the absence of returns being filed by the Company with HMRC.
  • Mr Roberts states that RSE had no employees from September 2014. On that basis the outstanding PAYE/NIC liability from the 2011/12 tax year to August 2014 would be £25,725.
  • The Company made payments to (and received tax credits from) HMRC of £4,002 in respect of its PAYE and NIC liabilities for the tax years 2011/12 to 2017/18 inclusive. Corporation Tax
  • On liquidation RSE owed outstanding Corporation Tax of £6,000 in relation to the financial year ended 31 March 2014 and penalties of £3,500 in relation to the financial years ended 31 March 2013 to 31 March 2016 due to the Company's failure to file returns with HMRC on time or at all. The Corporation Tax in respect of the financial year ended 31 March 2014 was due for payment by 1 January 2015.
  • RSE made no payments to HMRC in respect of its Corporation Tax liabilities for the financial years ended 31 March 2013 to 31 March 2016. CIS
  • On liquidation RSE owed outstanding CIS based upon assessments of £896 in respect of the period ending 05 August 2013 (due for payment by22 August 2013) to 05 April 2017. In addition HMRC raised penalties of £22,500 due to the Company's failure to file returns from 05 September 2013 onwards.
  • No accounting records from 2014 have been delivered up in respect of PAYE/NIC or CIS. Different Treatment On 29 November 2017 HMRC issued a winding up petition against RSE, which led to a winding up order being made against RSE on 31 January 2018. On liquidation HMRC was RSE's largest creditor with liabilities of £74,980 and other creditors totalling £5,550. From 3 January 2013 (the date of the first available bank statement for RSE's bank account) to 2 May 2017 (the date of RSE's dissolution), RSE's bank statements show that it received payments of £382,626 and expended £382,522. 2 Mr Roberts failed to ensure that RSE complied with its statutory duties to file annual accounts with the Registrar of Companies in that RSE failed to file accounts in respect of the financial years ended 31 March 2014, 31 March 2015 and 31 March 2016 which were due for filing by 31 December 2014, 31 December 2015 and 31 December 2016 respectively. RSE was compulsorily struck off the Register of Companies on 2 May 2017. 

    This information is correct as at 28 / 2 / 2019



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