Case details for ANDREW SAWYER



Date of Birth: 17 / 2 / 1962

Date Order Starts: 6 / 12 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07500409

Last Known Address: 2 POPLAR AVENUE, , , , BRISTOL, BS9 2BE

Conduct: Andrew Sawyer (“Mr Sawyer”) failed to comply with his statutory duties to ensure that AIM Construction Limited (“AIM”) made payments and returns as and when due to HM Revenue & Customs (“HMRC”) in relation to CIS and PAYE/NIC, Corporation Tax and VAT. As a result he caused the company to trade to the detriment of HMRC at the latest from April 2014 resulting in a liability of £75,095, in that: CIS and PAYE/NIC:

  • AIM’s CIS liability has been incurred since at least the month ending 05 May 2013, which was due for payment by 22 May 2013;
  • AIM also had a historical CIS liability of £2,459 dating back to the 2011/2012 tax year, but paid the following tax year’s liability in full;
  • AIM submitted its CIS return for the month ending 05 May 2013. During the following 20 months, AIM submitted 10 intermittent monthly returns, with HMRC raising assessments for the remaining 10 months;
  • The last return submitted by AIM was for the month ending 05 January 2015. No further returns were submitted, and HMRC raised further assessments for the period between 06 January 2015 and liquidation;
  • HMRC’s claim shows an outstanding PAYE/NIC liability of £2,459 for the year ending 05 April 2012;
  • AIM made payments totalling £7,237 during 2013 which were allocated to its PAYE/NIC liability for the year ending 05 April 2013, and cleared this liability in full. The surplus of £90 was allocated to the interest charged for this period;
  • The last payment made by AIM was on 30 November 2013, and no further payments were made;
  • HMRC’s claim in the liquidation includes £31,837 CIS and PAYE/NIC, of which £1,849 relates to assessments raised after the company ceased trading. As a result of AIM’s failure to submit returns and payments as and when they fell due, HMRC applied penalties totalling £17,100 VAT:
  • Returns for the quarters ending 10/11 to 07/14 were submitted late, on 11 February 2016;
  • The return for the quarter ending 10/14 was submitted late, on 12 May 2016;
  • No further returns were submitted by AIM, and HMRC raised assessments totalling £11,642 for the period between 01 November 2014 and liquidation;
  • Although no payments were made by AIM in relation to its VAT liabilities, the company submitted returns resulting in reclaims for the quarters ending 10/11, 01/13, 04/13 and 10/13, which were offset against liabilities due up to the quarter ending 10/14;
  • AIM’s VAT liability totals £7,025, and has been incurred from the quarter ending 07/15, due for payment by 07 September 2015. HMRC raised an additional assessment of £440 for the quarter ending 07/16 which was after the company had ceased trading;
  • As a result of AIM’s failure to submit returns and payments as and when due, HMRC applied surcharges totalling £675 Corporation Tax:
  • AIM was incorporated on 20 January 2011, and commenced trading on 01 February 2011;
  • AIM’s first Corporation Tax return was due for submission by 31 January 2013, and the first payment in respect of its Corporation Tax liability should have been made by 01 November 2012;
  • No returns were filed, and no payments made;
  • In the absence of returns for AIM’s period of trading, HMRC raised determinations totalling £13,019;
  • As a result of AIM’s failure to submit returns and payments as and when due, HMRC applied penalties totalling £6,004 Comparative Treatment:
  • Based on the Statement of Affairs and creditor’s claims submitted, AIM’s liabilities total £85,300, of which £75,095 is owed to HMRC, £9,754 is owed to trade creditors, and £450 is owed to the director;
  • Between 28 April 2014 and 22 April 2016, £403,116 was paid out of AIM’s bank account, of which £285,259 was paid to trade creditors, £46,033 was paid to the director, and £60,088 was paid out in wages. During this period, no payments were made to HMRC. 

    This information is correct as at 27 / 11 / 2018

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