Case details for MARK TOLLAND

Name: MARK TOLLAND

Name: AMBER SOLAR LTD

Date of Birth: 7 / 3 / 1958

Date Order Starts: 5 / 8 / 2019

Disqualification Length: 4 Years O Month(s)

CRO Number: 07344045

Last Known Address: 75 DINAS BAGLAN ROAD, , , , BAGLAN, SA12 8DT

Conduct: Mr Mark Tolland ('Mr Tolland') failed to ensure that Amber Solar Ltd dealt properly with its tax affairs and as a consequence caused it to trade to the detriment of HM Revenue & Customs ('HMRC') from at least December 2014 when VAT for October 2014 became due, to his resignation on 07 April 2016. As a consequence HMRC has submitted a claim in the liquidation of 185,290. In that:

  • At the date of Mr Tolland's resignation: o VAT returns had not been submitted for the quarters October 2015 and January 2016; and o VAT of 7,005 was outstanding from October 2014, which should have been paid by 07 December 2014;
  • In addition, an Officer's Assessment which had been raised in September 2014 for the quarters April 2011 to October 2013, was amended in October 2015 and 27,533 was due;
  • Estimated VAT of 104,183 fell due from the quarters ended October 2014 to January 2016, against which payments of 37,049 were made, leaving a balance outstanding of 67,134;
  • Bank statements show payments made of 592,002 from 28 November 2014 to 07 April 2016, of which: o Mr Tolland was paid 73,980; o a former director was paid 5,750; o payments which appear to be personal were 29,009 and 12,600 was paid for a vehicle for Mr Tolland; o cash withdrawals totalled 49,394; o HMRC was paid 36,937.
  • HMRC was the sole creditor in the liquidation. 

    This information is correct as at 6 / 8 / 2019



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