Case details for MARIO MINCHELLA

Name: MARIO MINCHELLA

Name: MARIO MINCHELLA LIMITED

Date of Birth: 13 / 2 / 1955

Date Order Starts: 3 / 1 / 2019

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 07686116

Last Known Address: 59 A, FRONT STREET, CLEADON, , , SUNDERLAND, SR6 7PG

Conduct: Mario Minchella (“Mr Minchella”) caused Mario Minchella Limited (“Minchella”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of PAYE/NIC from at least 22 April 2016 to 04 October 2017, the date of Liquidation, and in respect of VAT from at least 07 March 2016 to the date of liquidation. VAT 1. HMRC records show that prior to the submission of the VAT return for the 01/16 quarter, which was due to be paid on 07 March 2016, the outstanding balance due to HMRC in respect of VAT was £7,000. 2. Minchella submitted VAT returns for the quarters 01/16 to 01/17 with a total liability of £42,922. 3. Minchella failed to submit returns for the quarters 04/17 to 10/17; as a result HMRC raised assessments for these quarters totalling £23,331 in addition HMRC raised 3 surcharges totalling £2,553. 4. HMRC records show that between 24 August 2016 and the date of liquidation Minchella made 2 payments totalling £14,109 against a total ongoing liability of £68,806. 5. As at the date of liquidation the amount owing to HMRC in respect of VAT was £61,698. PAYE/NIC 6. HMRC records show a total charge for the 2015/2016 tax year of £46,419. Minchella made payments totalling £27,426 leaving £18,993 outstanding at liquidation. 7. HMRC records show a total charge for the 2016/2017 tax year of £37,665. Minchella made payments totalling £9,385 leaving £25,280 outstanding at liquidation. 8. HMRC records show a total charge for the 2017/2018 tax year of £8,265. No payments were made towards this tax year leaving £8,265 outstanding at liquidation. 9. At liquidation the liability due to HMRC in respect of PAYE/NIC in respect of the 2015/2016, 2016/2017 and 2017/2018 tax years was £53,783. Comparative Treatment 10. As at the date of liquidation trade creditors were owed £1,976 whilst HMRC were owed £115,481 in respect of PAYE/NIC and VAT. 

This information is correct as at 14 / 12 / 2018



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