Case details for Anthony Patrick MELVIN

Name: Anthony Patrick MELVIN

Name: TBA INDUSTRIES PLANNING AND DESIGN LTD

Date of Birth: 12 / 7 / 1967

Date Order Starts: 26 / 2 / 2019

Disqualification Length: 8 Years 0 Month(s)

CRO Number: 07788057

Last Known Address: 44 Papillon Drive, , , , LIVERPOOL, L9 9HN

Conduct: Between 7 February 2013 and 20 January 2016, I, Anthony Patrick Melvin caused or allowed TBA Industries Planning & Design Ltd (‘TBA’) to submit Tax Returns to HMRC and accounts to Companies House which were incorrect and misleading, in that: VAT

  • VAT returns were submitted by TBA for the 12 VAT quarters ending December 2012 through to September 2015. Aside from 3 VAT returns for which TBA submitted VAT reclaims, each of the submitted returns were nil returns, showing that no sales or purchases had been made by TBA during the relevant VAT quarter, and showing that no amounts were due to HMRC for the relevant VAT quarter.
  • Analysis of the bank statements show that during the nine VAT quarters in which nil returns were submitted, TBA was trading in that the bank account of TBA showed receipts of £828,272.35 and payments of £751,960.08 and had incurred an estimated cumulative VAT liability of £45,641.18 rather than that declared of nil. Corporation Tax
  • Corporation Tax returns were submitted for the Tax years ending 31 March 2013 and 31 March 2014 showing no sales or profits, and therefore no Corporation Tax Liability
  • Accounts produced by TBA indicated that TBA had incurred Corporation Tax liabilities for year ending 31 March 2013 of £19,068 and for year ending 31 March 2014 of £24,648, rather than the declared Nil. Accounts
  • Accounts were filed at Companies House for the year ended 31 March 2013 which stated that TBA had been dormant throughout the year. The accounts were incorrect and misleading, in that bank statements show receipts of £439,634 and payments of £439,457 during the period. In addition, whilst no further accounts were submitted to Companies House for that period, accounts produced for the year ended 31 March 2014 included comparative figures showing that TBA had not been dormant during the year ended 31 March 2013.
  • Accounts were filed at Companies House for the year ended 31 March 2014 just three days after the year end. The accounts were incorrect and misleading in that they declared sales of £1,600,789, but bank statements show receipts of just £239,344.
  • Accounts were filed at Companies House for the year ended 31 March 2015. The accounts were incorrect and misleading, in that they declared sales of £505,724, but bank statements show receipts of £289,335.
  • Creditors in the liquidation have confirmed that they opened credit accounts for TBA after conducting credit searches which have used information from the accounts filed at Companies House which were incorrect and misleading. 

    This information is correct as at 25 / 3 / 2019



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