Case details for DAVID DAVIS

Name: DAVID DAVIS

Name: VERDANT VIEW LIMITED

Date of Birth: 12 / 6 / 1976

Date Order Starts: 12 / 11 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07749174

Last Known Address: 1 Knights Hole Cottages, Jarvis Lane, Goudhurst, , CRANBROOK, TN17 2NR

Conduct: Mr Davis failed to ensure that Verdant View Limited (“Verdant”) complied with its statutory obligations to submit returns and to make payments as and when due to HMRC in respect of VAT from 07 September 2020, at the latest, to 03 August 2022, the date the company deregistered for VAT; and in respect of Corporation Tax for the tax years 2019/2020 to 2021/2022. Thereby causing Verdant to trade to the detriment of HMRC resulting in a liability due to HMRC in respect of VAT and Corporation Tax, as at the date of liquidation, in the amount of £57,578. In that; VAT • Verdant was registered for VAT with effect from April 2012 until August 2022. • Whilst not all submitted on time, HMRC records show Verdant submitted returns for the quarters 07/12 until deregistration, with liabilities accruing from December 2014. • The last payment in respect of VAT liabilities was made 08 June 2020 in the amount of £2,663 which was allocated to quarter 04/20. At this date, Verdant’s liability in respect of VAT was £22,611 including surcharges of £7,048. • Verdant submitted returns for the VAT periods ending 07/20 to 08/22; only the returns for periods ending 01/21 and 04/21 were submitted on time • Verdant made no further payments in respect of VAT after 08 June 2020, allowing liabilities to increase by £22,168 (including surcharges of £1,586). HMRC have submitted a claim in the Liquidation amounting to £44,780 in respect of VAT, including surcharges and interest of £8,634. Corporation Tax • Analysis of HMRC records show that, as of 02 January 2020, Verdant’s liability for Corporation Tax was £1,143 excluding interest. • Corporation Tax for tax years 2019/20, 2020/21 and 2021/22 totalled £11,354, not including accrued interest or penalties. • Between 02 January 2021 to 07 September 2023, the date of liquidation, no payments were made in respect of Corporation Tax. HMRC have submitted a claim in the Liquidation amounting to £12,497 (excluding interest and penalties) Comparative treatment • A review of Verdant’s bank account between 07 September 2020 and the date of liquidation shows £313,381 paid in and £316,190 paid out. • Of the £316,190 paid out, £143,880 was paid to credit/finance companies, £116,716 was paid to trade suppliers and expenses, and £44,461 was paid to Mr Davis. • During the same period, no payments were made to HMRC. • A review of the company’s financial statements for the year ending 01 April 2021 show liabilities to trade and finance creditors of £61,999. As at the date of liquidation, liabilities to trade and finance creditors had decreased by £40,883 to £21,116. • The company's electronic records show that overdrawn balance of the Director's Current Account increased from £42,222 to £82,149 between 07 September 2020 and 02 August 2022 (the date of last entry). • HMRC records show that as at 07 September 2020, total liabilities to HMRC in respect of VAT and Corporation Tax were at least £23,754 and at a liquidation had increased by £33,523 to £57,277. 

This information is correct as at 23 / 10 / 2026



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