Case details for Fiona Gillian HIRST

Name: Fiona Gillian HIRST

Name: TCEL LIMITED

Date of Birth: 12 / 9 / 1971

Date Order Starts: 17 / 6 / 2022

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 07345523

Last Known Address: 2 Hull Bridge Road,, , , , Beverley,, HU17 9HZ

Conduct: Between 08 January 2018 and 30 April 2021, Fiona Gillian Hirst (“Ms Hirst”), caused or allowed TCEL Limited (“TCEL”) to trade to the detriment of HM Revenue & Customs (“HMRC”) by failing to ensure TCEL made payments as and when due in respect of VAT and Corporation Tax, in that: VAT • As at 08 January 2018, the outstanding balance on TCEL’s VAT account was £38,573. From this date, TCEL’s VAT liability for the 11/17 VAT period (included in the balance) became overdue for payment; • TCEL submitted monthly VAT returns up to and including the 04/21 VAT period. Between 12/17 and 04/21 VAT periods, £285,104 of VAT was due for payment. In addition, further liabilities totalling £30,884 became due in the period in respect of an officer assessment, surcharges, penalties and interest, making a total liability due for the period of £315,988; • In the period, payments totalling £95,066 were made towards TCEL’s VAT liability. In addition, the sum of £52,771 was credited to the VAT account from TCEL’s CIS account in respect of CIS deductions suffered by TCEL in the 18/19 and 19/20 tax years; • As at 30 April 2021, the balance of TCEL’s VAT account had increased by £168,150 to £206,723, which remained outstanding as at the date TCEL entered liquidation. Corporation Tax • As at 08 January 2018, TCEL had an outstanding Corporation Tax (“CT”) liability of £44,644, relating to the 2015/16 financial year; • TCEL’s CT liability for 2016/17 was £24,629 and was due for payment by 31 May 2018; • TCEL reported a loss for 2017/18 and 2019/20. TCEL’s liability for 2018/19 was £4,371 and due for payment by 31 May 2020; • TCEL made no payments towards its CT liabilities in the period, leaving TCEL’s unpaid CT liability at £73,644. Comparative Treatment • TCEL’s bank statements record that between 08 January 2018 and 30 April 2021, the sum of £1,855,889 was credited to the bank accounts used by TCEL by its sole client; • Of this sum, £424,633 was paid to, or for the benefit of, her and TCEL’s other director, compared to only £95,066 to HMRC; • On 26 October 2019, a winding-up petition was presented against TCEL by HMRC. Despite this, compared to the period between 08 January 2018 and 25 October 2019, the value of payments to, or for the benefit of, her and TCEL’s other director went up (£252,251 compared to £172,382), whilst the value of payments to HMRC went down (£17,722 compared to £77,344); • In liquidation, HMRC was owed £282,166 out of total liabilities, and a deficiency, of £284,751. 

This information is correct as at 31 / 5 / 2022


Name: Jonathan Neil SALTMER

Name: TCEL LIMITED

Date of Birth: 18 / 12 / 1966

Date Order Starts: 17 / 6 / 2022

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 07345523

Last Known Address: 2 Hull Bridge Road,, , , , Beverley,, HU17 9HZ

Conduct: Between 08 January 2018 and 30 April 2021, Jonathan Neil Saltmer (“Mr Saltmer”), caused or allowed TCEL Limited (“TCEL”) to trade to the detriment of HM Revenue & Customs (“HMRC”) by failing to ensure TCEL made payments as and when due in respect of VAT and Corporation Tax, in that: VAT • TCEL’s VAT liability for the 11/17 VAT period (included in the balance) became due for payment on 08 January 2018 where there was an outstanding balance on TCEL’s VAT account of £38,573. • From quarter ended 11/17 TCEL submitted monthly VAT returns up to and including the 04/21 VAT period. Between 11/17 and 04/21 VAT periods, £285,104 of VAT was due for payment. In addition, further liabilities totalling £30,884 became due in the period in respect of an officer assessment, surcharges, penalties and interest, making a total liability due for the period of £315,988; • In the period (11/17 to 04/21), payments totalling £95,066 were made towards TCEL’s VAT liability. In addition, the sum of £52,771 was credited to the VAT account from TCEL’s CIS account in respect of CIS deductions suffered by TCEL in the 18/19 and 19/20 tax years; • As at 30 April 2021, the balance of TCEL’s VAT account had increased by £168,150 to £206,723, which remained outstanding as at the date TCEL entered liquidation. Corporation Tax • As at 08 January 2018, TCEL had an outstanding Corporation Tax (“CT”) liability of £44,644, relating to the 2015/16 financial year; • TCEL’s CT liability for 2016/17 was £24,629 and was due for payment by 31 May 2018; • TCEL reported a loss for 2017/18 and 2019/20. TCEL’s liability for 2018/19 was £4,371 and due for payment by 31 May 2020; • TCEL made no payments towards its CT liabilities in the period, leaving TCEL’s unpaid CT liability at £73,644. Comparative Treatment • TCEL’s bank statements record that between 08 January 2018 and 30 April 2021, the sum of £1,855,889 was credited to the bank accounts used by TCEL by its sole client; • Of this sum, £424,633 was paid to, or for the benefit of, him and TCEL’s other director, compared to only £95,066 paid to HMRC; • On 26 October 2019, a winding-up petition was presented against TCEL by HMRC. Despite this, compared to the period between 08 January 2018 and 25 October 2019, the value of payments to, or for the benefit of, him and TCEL’s other director went up (£252,199 compared to £172,434), whilst the value of payments to HMRC went down (£17,722 compared to £77,344); • In liquidation, HMRC was owed £282,166 out of total liabilities, and a deficiency, of £284,751. 

This information is correct as at 31 / 5 / 2022



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