Case details for Jordan Phillip ASSASSA

Name: Jordan Phillip ASSASSA

Name: 365 Technical Plant Services Limited

Date of Birth: 5 / 10 / 1984

Date Order Starts: 20 / 8 / 2018

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 07320215

Last Known Address: 75a King Street, , , , KNUTSFORD, WA16 6DX

Conduct: From 07 November 2012 at the latest, Mr Assassa failed to ensure that 365 Ltd complied with its statutory duty to submit returns and payments to H M Revenue and Customs (“HMRC”) as and when they were due. Over this period payments to other creditors, and withdrawals from the company by Mr Assassa, were maintained and Mr Assassa thereby caused 365 Ltd to trade to the detriment of HMRC leading to a liability of £621,632.31. Value Added Tax (“VAT”) HMRC have submitted a claim for VAT in the Liquidation totalling £548,623.17, made up of VAT of £477,309.36, surcharges of £44,558.68 and interest and penalties of £26,755.13. 365 Ltd did not submit VAT returns when due for the 10 quarters between the VAT period 06/12 to 09/14 and HMRC raised tax assessments totalling £11,639.77 and default surcharges totalling £1,923.15. 365 Ltd submitted returns for the 06/12 to 09/14 periods between 05 February 2014 to 10 March 2015 which showed VAT due for those periods amounting to £365,469.56 and, as a result, HMRC applied penalties of £25,480.00 and interest of £1,275.13. 365 Ltd’s last payment to HMRC in respect of VAT was £5,000 received by HMRC on 03 November 2014. Corporation Tax HMRC have submitted a claim in the Liquidation in respect of Corporation Tax totalling £34,132.20 which is based on the accounts for the period 01 March 2013 to 31 December 2013. 365 Ltd made no payments to HMRC with regard to CT. Pay As You Earn taxation (“PAYE”), National Insurance Contributions (“NIC”) and Construction Industry Scheme Payments (“CIS”) HMRC have submitted a claim in the Liquidation in respect of PAYE/NIC totalling £34,276.30. HMRC claimed £9,094.15 for the tax year 2014/2015, made up of PAYE of £3,364.60, NIC of £3,481.55, SLD of 228.00 and CIS of £2,020.00. HMRC claimed £25,182.15 for the tax year 2015/2016, made up of PAYE of £4,210.22, NIC of £5,307.46 and CIS of £15,664.47. 365 Ltd made no payments to HMRC with regard to PAYE, NIC or CIS. Differential Treatment Bank statements for 7 accounts operated by 365 Ltd for the period from October 2014 to 10 and 25 February 2016, when the accounts were closed, show payments to individuals, trade creditors, transport costs, hotels and subsistence, cash and cheques, utilities and miscellaneous payments of £1,266,648.00, of which, £5,000.00 was paid to HMRC in respect of VAT 

This information is correct as at 4 / 10 / 2018



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