Case details for Mark  Yates

Name: Mark  Yates

Name: LINK BUSINESS MARKETING LIMITED

Date of Birth: 22 / 4 / 1957

Date Order Starts: 29 / 5 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07630679

Last Known Address: 95 Greendale Road,, , , , WIRRAL,, CH62 4XE

Conduct: Between 01 June 2014 and 20 September 2017 Mark Yates (“Dr Yates”) caused Link Business Marketing Limited (“LBM”) to trade to the detriment of HM Revenue & Customs, incurring VAT, PAYE and Corporation Tax liability totalling £82,765 VAT

  • Between 07 June 2015 and 20 September 2017 10 VAT periods fell due. Of these 2 returns totalling £13,907 were made and 8 periods were assessed by HMRC for the sum of £56,418. Surcharges of £4,974 were applied to the liability as well as a final assessment that fell due after the company entered into Liquidation for the sum of £4,161.
  • Between 07 June 2015 and 20 September 2017 a total of 7 payments totalling £5,538 were made, the last of which was received by HMRC on 20 November 2015.
  • At the date of Liquidation HMRC claimed a VAT tax liability of £67,979 and surcharges of £4,794. Corporation Tax
  • Corporation Tax of £2,032 fell due for the period ending 31 May 2013. Payment was due by 01 June 2014. A payment of £843 was received by HMRC on 06 July 2015 leaving an outstanding liability of £1,189.
  • Corporation Tax of £1,346 fell due for the period ending 31 October 2013. Payment was due by 01 November 2014. The total liability remained outstanding at the date of Liquidation.
  • Corporation Tax of £2,864 fell due for the period ending 31 October 2014. Payment was due by 01 November 2015. Payments totalling £1,867 were received on 06 August and 17 September 2015 leaving an outstanding liability of £997.
  • Corporation Tax of £3,377 fell due for the period ending 31 October 2015. Payment was due by 01 November 2016. A payment of £1,000 was received on 19 December 2016 leaving an outstanding liability of £2,377.
  • At the date of Liquidation HMRC claimed a corporation tax liability £6,480, including £572 which fell due after the company entered into Liquidation and not included in this allegation. PAYE
  • HMRC records for the tax year 2015 to 2016 show that the company paid the sum of £187 and that £6,451 remained outstanding at the date of Liquidation.
  • HMRC records for the tax year 2016 to 2017 show that the company paid the sum of £2,046 and that £1,534 remained outstanding at the date of Liquidation.
  • HMRC records for the tax year 2017 to 2018 show that the company paid the sum of £1,307 and that £892 remained outstanding at the date of Liquidation.
  • The total PAYE liability at the date of Liquidation was £8,878. Comparative Treatment
  • HMRC claimed a total of £88,758, including surcharges and interest, in the liquidation, and are the largest creditor out of total liabilities of £89,058
  • The Liquidators analysis of bank statements for the period 29 November 2016 and 08 September 2017 shows payments to him totalling £39,965. In the same period HMRC received £3,852 in respect of PAYE and £1000 in respect of Corporation Tax, no payments were made in respect of VAT. 

    This information is correct as at 31 / 7 / 2019



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gov.uk with details of the error that you have found.

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