Case details for ANDREW STUART BURNS



Date of Birth: 20 / 7 / 1978

Date Order Starts: 8 / 8 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 07907335

Last Known Address: 15 PICTON STREET, , , , MILTON KEYNES, MK4 4AT

Conduct: Between 7 September 2013 and 8 August 2018, Andrew Stuart Burns (Mr Burns) failed to ensure A S Burns Ltd (A S) met its financial commitments with regards to VAT and corporation tax and caused A S to continue trading whilst withdrawing funds for the benefit of himself. As a result, A S became unable to meet its financial commitments to HM Revenue & Customs (HMRC) as and when they became due and a liability to HMRC accumulated of at least 91,522 (excluding interest and penalties) in that: VAT

  • Mr Burns submitted VAT returns for the quarters ended July 2013 to April 2017 but failed to ensure that A S paid the total amounts due of 78,469.
  • The VAT return for quarter ended July 2013 became due for payment on 7 September 2013.
  • Mr Burns failed to submit VAT returns for the quarters ended July 2017 to January 2018 (cessation of trade on 31 December 2017) which resulted in assessments being raised by HMRC for the sum of 13,052, these remain unpaid.
  • Between 14 April 2014 and 30 May 2017, 18,806 was paid to HMRC in respect of VAT but it is not clear from the HMRC information to which VAT quarter these payments have been allocated.
  • 91,522 (excluding penalties, surcharges and interest) is outstanding in respect of VAT for the quarters ended July 2013 to January 2018. Corporation Tax
  • A Corporation Tax return was submitted for the period 1 April 2014 to 31 March 2015. The amount of Corporation Tax due for payment by 1 January 2016 was 20,880, this remains unpaid.
  • Mr Burns failed to file returns for the periods 1 April 2015 to 31 March 2016 and 1 April 2016 to 31 March 2017, due by 1 April 2017 and 1 April 2018 respectively and no assessment has been made by HMRC. Comparative treatment
  • Between 7 September 2013 and 22 February 2018, 540,470 was deposited into the company bank account of which only 33,466 was paid to HMRC.
  • Due to the nature of A Ss trading, apart from HMRC its other expenses were modest and Mr Burns received the benefit of A Ss remaining income. Knowledge of A Ss Tax liabilities From June 2016 Mr Burns entered into several discussions and payment plans with HMRC so was fully aware of A Ss tax liabilities. The payments plans were not maintained and therefore failed. 

    This information is correct as at 6 / 8 / 2019

    If you believe this page contains any errors, please email with details of the error that you have found.