Case details for JUDI DENISE LONICAN



Date of Birth: 22 / 5 / 1979

Date Order Starts: 8 / 10 / 2018

Disqualification Length: 2 Years 6 Month(s)

CRO Number: 07953957


Conduct: Judi Denise Lonican (JDL) caused or allowed LWB (North West) Ltd (LWB) to trade to the detriment of HM Revenue and Customs (HMRC) by failing to make payments as and when they fell due in respect of PAYE from at least 19 May 2014 to the date of her resignation on 04 April 2016 whilst making payment to other creditors. PAYE/NIC - According to HMRC Ledgers, PAYE returns submitted to HMRC for the months April 2014 to April 2016 detail an amount due to HMRC of 42,578. - During the period of the allegation credits amounting to 22,606 were set against the PAYE liability, of these credits all but 689 are detailed as VAT reclaims. 5,833 of these reclaims was used to settle the liability incurred during the period of the allegation. No direct payments were made in respect of the PAYE liability for the 2014/15 or 2015/16 tax years. The reclaims were overturned as a result of a VAT officers inspection; however the original PAYE debt was not reinstated. - HMRC ledgers indicate that at the time of her resignation a credit balance of 1,809 existed for the tax year to 06 April 2014 making a total net liability at that time of at least 34,936 DIFFERENTIAL TREATMENT - At least 10 telephone calls and 6 visits were made by HMRC to LWBs trading premises during the period of the allegation in an attempt to arrange payment of the outstanding debt. - Analysis of available bank statements for the period 23 February 2015 to 04 April 2016 shows at least 247,525 was paid out of the bank account, during which time no payments were made to HMRC. - LWBs prepared accounts show that in the year ending 28 February 2014, it had trade creditors of 6,000 and Crown debts listed of 23,338. HMRC records show that at this time LWB did not owe anything in respect of PAYE. In LWBs prepared accounts for the year ending 28 February 2016 trade creditors had decreased to 5,000 and Crown debts had increased to 46,068. HMRC records show that at this point LWB owed 32,174 in respect of PAYE 

This information is correct as at 18 / 10 / 2018

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