Date of Birth: 1 / 1 / 1972

Date Order Starts: 7 / 11 / 2018

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 07803978

Last Known Address: 66 New Street, , , , PORTHMADOG, LL49 9EE

Conduct: 1. John Christopher Jones (“Mr Jones”) caused C Jones Motor Engineers Limited (“CJMEL”) to trade to the detriment of H M Revenue & Customs (“HMRC”) from 14 August 2014 at the latest in respect of PAYE and NIC until Administration on 22 May 2017.

  • On 14 August 2014 CJMEL’s PAYE/NIC liability stood at Ł2,034;
  • CJMEL’s bank statements show that during the period 28 November 2014 to the date of Administration Ł938,614 was paid from the account.
  • During its trading period CJMEL made only two payments to HMRC in respect of its outstanding PAYE/NIC liabilities for amounts totalling Ł4,266.
  • At Administration CJMEL owed Ł6,124 to three trade and expense creditors, and Ł15,720 to its bankers;
  • HMRC’s claim at Administration was Ł81,474 in respect of PAYE/NIC, the entirety of which is based on monthly RTI returns submitted to HMRC by CJMEL; Breach of statutory obligations 2. Between February 2013 and Administration on 22 May 2017 he caused CJMEL to fail to deal with its statutory obligations to register for VAT with HMRC, to submit the relevant VAT returns and payments to HMRC, and to file accounts with Companies House for the years ended 31 March 2014 to 31 March 2016 inclusive. VAT
  • CJMEL registered for VAT with HMRC in July 2012 but subsequently de-registered for VAT prior to the commencement of trading in February 2013;
  • In September 2014 CJMEL’s accountants requested that HMRC re-instate the VAT registration of CJMEL. In December 2014 HMRC advised CJMEL that the request had been declined due to insufficient information provided to HMRC by CJMEL;
  • In June 2016 CJMEL’s accountants requested that his sole trader VAT registration number be transferred to CJMEL. HMRC declined the request. However, HMRC did register CJMEL for VAT under its own VAT registration number with effect from 01 June 2016;
  • Although CJMEL was registered for VAT with HMRC from 01 June 2016 CJMEL failed to file any VAT returns with HMRC in respect of its trading between 01 June 2016 and the date of Administration on 22 May 2017;
  • The transactions through CJMEL’s bank account indicates that CJMEL’s turnover exceeded the then VAT threshold of Ł81,000 by 31 March 2015 at the latest;
  • CJMEL’s accountants carried out an analysis on the transactions through CJMEL’s bank account between June 2013 and August 2016, and based solely on those transactions estimated that VAT of Ł105,097 may have been due and payable by CJMEL to HMRC in respect of that period.
  • No payments were made by CJMEL to HMRC in respect of VAT throughout its entire trading period; Filing of accounts
  • A company is required to prepare and file accounts with Companies House within 9 months of its relevant accounting period;
  • CJMEL failed to file accounts with Companies House for the years ended 31 March 2014, 31 March 2015, and 31 March 2016;
  • CJMEL’s accountants stated that they were unable to prepare any annual accounts for CJMEL for the years ended 31 March 2014 to 31 March 2016 inclusive due to the fact that he did not provide them with sufficient documents and information to enable them to finalise accounts for CJMEL. 

    This information is correct as at 18 / 10 / 2018

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