Case details for Joanne LOUISE MALIN



Date of Birth: 29 / 7 / 1973

Date Order Starts: 28 / 6 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07813148

Last Known Address: Linden Lea,, Long Hyde Road,, , , SOUTH LITTLETON, WR11 8TH

Conduct: Mrs Joanne Louise Malin (“Mrs Malin”) caused Lights Out Electrical Services Limited (“Lights Out”) to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) in respect of Pay As You Earn Income Tax (“PAYE”) and National Insurance Contributions (“NIC”) from May 2014, the date that the liabilities for the tax year 2013/14 were due for payment, and in respect of Value Added Tax (“VAT”) from at least 07 July 2015, the date that the liabilities for the quarter ended 31 May 2015 were due for payment, until cessation of trading in June 2017. At the date of liquidation Lights Out owed PAYE and NIC liabilities amounting to £50,235 and VAT liabilities amounting to £102,249.and Corporation Tax liabilities amounting to £56,395 outstanding from at least 01 August 2013 for the financial year ended 31 October 2012. In that:- PAYE/NIC

  • For the years ending 2013/2014, 2016/2017 and 2017/2018 Lights Out submitted Real Time Information returns in respect of PAYE/NIC but failed to make any payment against these returns. HMRC state in a letter to the Insolvency Service dated 10 January 2018 that Lights Out paid in full its PAYE/NIC liability for the year ending 2015/2016.
  • The total amount owing to HMRC in respect of PAYE/ NIC as at the date of liquidation was £50,235.39. VAT
  • For the quarters ending 02/12 to 08/16 inclusive Lights Out submitted VAT returns to HMRC.
  • HMRC raised assessment for the quarters ended 11/16 to 05/17 inclusive at Insolvency on 13 June 2017 as a result of Lights Out failing to submit returns when they fell due after VAT period 08/16.
  • The last payment made by the company against it’s VAT liabilities was for £1,000 on 07 October 2016 against the liability for VAT period 08/13.
  • The total amount owing to HMRC in respect of VAT as at the date of liquidation was £102,248.74. Corporation Tax.
  • For the years ending 2011/12, 2012/2013, 2013/2014 and 2014/2015 Lights Out submitted returns in respect of Corporation Tax that totalled £56,394.85.
  • The last payment made by the company against its Corporation Tax liabilities was for £1,000.00 on 14 January 2016, against the liability for tax year 2011/12, with £2389.00 remaining unpaid for this period at insolvency.
  • The total amount owing to HMRC in respect of Corporation Tax as at the date of liquidation was £43,488.66. Differential treatment
  • Bank statements held for the period 09 April 2014 to 30 December 2016 evidence credits totalling £1,374,662. In the same period debits from the account were £1,396,980, that included £241,536 paid to trade creditors, £33,614 in credit card payments, £31,620 in personal expenditure, debits referenced to her of £113,086, debits referenced to an employee of £79,784 while HMRC debits were only £5,390.
  • As at the date of insolvency, Lights Out’s other creditors amounted to trade creditors of £41,934, Employees of £64,261, Lloyds Bank of 20,124 and HMRC of £119,360. The directors are recorded as creditors in the sum of £1.00, this being stated as a director’s loan account. 

    This information is correct as at 10 / 6 / 2019

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