Case details for SIMON MORGAN


Name: People Concepts Global Limited

Date of Birth: 11 / 5 / 1971

Date Order Starts: 18 / 3 / 2019

Disqualification Length: 3 Years 5 Month(s)

CRO Number: 07822360

Last Known Address: Beech Grove, Harple Lane, , , Detling, ME14 3EU

Conduct: Mr Simon Morgan (Mr Morgan), caused People Concepts Global Ltd (PCG) to trade to the detriment of HM Revenue and Customs (HMRC) from at least 08 September 2014 (when the VAT liability for the VAT quarter ending 07/14 fell overdue), and from 01 August 2015 (when the Corporation Tax liabilities for the financial year ending 31 October 2014 fell overdue for payment) to 29 January 2018 (the date of Liquidation). VAT

  • PCG submitted fourteen consecutive VAT returns from the quarter ending 07/14 to 10/17, which disclosed VAT liabilities, inclusive of surcharges, totalling 32,370.97;
  • Between 08 September 2014 and 28 January 2018 (the date of Liquidation), PCG made payments totalling 9,365.28 against its VAT liabilities, of which 3,975.73 was allocated to earlier periods. As a result, PCGs outstanding and overdue VAT liabilities at Liquidation totalled 27,784.89 (inc. 803.37 historical VAT) from the quarter ending 07/14 to 10/17. Corporation Tax
  • PCG prepared financial year end accounts and submitted Corporation Tax Returns (CT), to HMRC for the financial years ending 31 October 2014, 31 October 2015 and 31 October 2016 that disclosed CT liabilities of 9,809.25, 3,868.35, and 7,979.33, respectively, resulting in total CT liabilities of 21,656.93 being accumulated in the three respective accounting periods;
  • On 05 October 2016, PCG made a single payment of 3,000 against its CT liability for the financial year ending 31 October 2014. PCG failed to make any additional payments against its CT liabilities and 18,732.59 (including 75.66p interest), remained outstanding at the date of Liquidation; DIFFERENTIAL TREATMENT
  • PCGs total liabilities at Liquidation were 47,460 (inclusive of 941.74p interest). These were composed entirely of liabilities due to HMRC; PCGs financial year end accounts to 31 October 2014 show that PCG owed 23,019 to HMRC. At the date of Liquidation, PCGs total HMRC liabilities had increased to 47,460 i.e. an increase of 24,441 when compared to the accounts for the financial year ending 31 October 2014. The financial year end accounts to 31 October 2014 also show that all other creditors were owed 982. However, at the date of Liquidation, PCGs outstanding liabilities were composed entirely of HMRC debts i.e. debts owed to all other creditors had reduced by 982. 

    This information is correct as at 25 / 2 / 2019

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