Case details for Richard Thomas Stuart GEEKIE

Name: Richard Thomas Stuart GEEKIE

Name: CANIS CONSULTING LIMITED

Date of Birth: 8 / 7 / 1972

Date Order Starts: 18 / 6 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07577843

Last Known Address: 31 Gras Close,, , , , BRETFORTON, WR11 7JP

Conduct: Mr Richard Thomas Stuart Geekie ("Mr Geekie") failed to ensure that Canis Consulting Limited ("Canis") complied with its statutory duties to file returns and make payments to HM Revenue and Customs ("HMRC") when due and caused Canis to trade to the detriment of HMRC from 1 January 2015 in respect of Corporation Tax and from at least 7 March 2016 in respect of VAT, until liquidation on 15 August 2018. As a result, Corporation Tax in the sum of 51,184 and VAT in the sum of at least 43,394 remained overdue and outstanding on liquidation. In that: Corporation Tax

  • Corporation Tax returns were submitted for the accounting periods ended 31 March 2014, 31 March 2015, 31 March 2016 and 31 March 2017 resulting in a total liability of 65,165 due to HMRC.
  • Payments totaling 13,980 were made by Canis towards its outstanding Corporation Tax liabilities which were insufficient to discharge the liability in the sum of 17,207 in respect of period ended 31 March 2014 in full. Consequently, Corporation Tax in the sum of 3,227 remained outstanding in respect of this period on liquidation.
  • Corporation Tax liabilities totaling 47,957 in respect of periods ended 31 March 2015, 31 March 2016 and 31 March 2017 remained outstanding in full on liquidation.
  • Consequently, a total Corporation Tax liability in the sum of 51,184 remained overdue and outstanding as at the date of liquidation. VAT
  • Canis filed VAT returns late in respect of periods 01/16, 04/16 and 07/16. VAT liabilities due in respect of these periods totaled 15,810.
  • A nil return was filed in respect of period 10/16.
  • No VAT returns were filed by Canis in respect of periods 01/17 to 04/18. Consequently, HMRC raised assessments and surcharges in respect of these periods totaling 27,583.
  • A single payment was made in the sum of 973 on 5 May 2016 which was allocated to an outstanding surcharge relating to period 10/15. No payments were allocated to VAT liabilities relating to periods 01/16 onwards.
  • As at the date of liquidation, VAT in the sum of at least 43,394 (inclusive of surcharges) remained outstanding and overdue for payment by Canis. Comparative treatment
  • HMRC is the majority creditor in the liquidation having claimed the sum of 105,963, the other creditors were owed the sum of 49,322.
  • From 1 January 2015 to liquidation on 15 August 2018, the Company's bank account received 515,767 and expended 506,014 of which payments of only 54,026 were made to HMRC. 

    This information is correct as at 31 / 5 / 2019



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