Case details for SAM REVY-HOLMES



Date of Birth: 1 / 10 / 1990

Date Order Starts: 13 / 1 / 2023

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07824428

Last Known Address: 27 Upper Marsh,, Southowarm,, , , HALIFAX,, HX3 9PB

Conduct: Sam Revy-Holmes (“Mr Holmes”) failed to ensure Casa Events Limited (“Casa”) submitted returns when due to HM Revenue & Customs (“HMRC”) and failed to ensure Casa made payments when due to HMRC in respect of VAT thereby causing or allowing Casa to trade to the detriment of HMRC from 1st January 2013 to 5th February 2019, resulting in a liability of £904,353.17 to HMRC at the date of the liquidation in that: • Casa was incorporated on 26 October 2011 and on 1st June 2012 completed VAT registration paperwork for HMRC stating an estimated turnover of £80,000 per annum. • No VAT returns were submitted between registration and Liquidation resulting in assessments being raised totalling £904,353.17. No payments were made. • Company bank statements show that between September 2016 and February 2019 £2,286,723.89 was deposited into the company bank account, of this sum he received at least £84,362.91 either directly or for his benefit, at least £1,074,357.91 was paid to trade suppliers, £165,575.12 paid in wages and £985,145.42 in other outgoings. During the same period no payments were made to HMRC in respect of VAT. • The accounts for the year ended 31 July 2017 show creditors to be HMRC for £79,376, trade creditors £59,016, banks £8,832 and other creditors £81,634 • The Statement of Affairs signed by him on 12 February 2019 shows HMRC (VAT) as a creditor for £653,727, trade creditors as £44,336, banks as £11,368 and other creditors in the sum of £15,000. In comparison, and with reference to sums owed to creditors according to the accounts for year ended 31 July 2017, the debt to HMRC increased by £855,297 during this period, debts to trade creditors decreased by £16,680 during this period, debts to banks increased by £2,536 and debts to other creditors decreased by at least £66,634 during the relevant period. • At cessation of trade HMRC was Casa’s largest creditor with debts totalling £934,673 (including interest and Corporation Tax) of Casa’s total liabilities of £1,005,377.90. 

This information is correct as at 28 / 12 / 2022

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