Case details for CHRISTOPHER DAVIDSON

Name: CHRISTOPHER DAVIDSON

Name: Hull VIP Cars Limited

Date of Birth: 20 / 10 / 1962

Date Order Starts: 12 / 12 / 2018

Disqualification Length: 4 Years 6 Month(s)

CRO Number: 07966973

Last Known Address: , , , , ,

Conduct: From his formal appointment as a director of Hull VIP Cars Limited (Hull VIP) on 29 November 2013 at the latest, to at least 31 May 2015 Chris Davidson (Mr Davidson) failed to ensure the correct Value Added Tax (“VAT”) treatment of at least 7 account customers, incorrectly charging VAT of not less than £24,205.36 on 143 invoices submitted to those customers. He then failed to ensure that that VAT was declared to HM Revenue & Customs (HMRC) in returns filed in relation to the 11/13 to 11/14 VAT quarters inclusive; no returns being filed for the 02/15 and 05/15 VAT quarters. In particular: 1.1 Hull VIP acted as agent for self-employed drivers who provided the taxi service to customers (both cash and account customers).Hull VIP's VAT liability was therefore limited to the weekly charge made to the driver for the central administration service (£85 per week) and invoices raised (as agent) to account customers ought not to have charged VAT. 1.2 Mr Davidson was aware that VAT ought not to be charged to account customers and that to remedy any erroneous charging of VAT, the company would have to either accept that the VAT incorrectly charged had to be accounted for to HMRC, or issue credit notes to the account customers for the incorrect VAT charge, reducing the VAT liability but requiring the company to reimburse the account customers. 1.3 These account customers paid the VAT-inclusive fees and Hull VIP received the benefit of these payments however it failed to declare this VAT to HMRC. Reconciliation of these invoices to Hull VIP's SAGE records shows that gross invoice sums were recorded as net sums in these company records, with tax due shown as nil. 1.4 On 12 March 2015 HMRC issued VAT assessments totalling £80,257 in respect of the 11/13 to 08/14 quarters inclusive. A further assessment in the sum of £21,336 was issued on 11 September 2015 in respect of the 11/14 quarter; all assessments remaining unpaid at the date of liquidation. 1.5 HMRC's final claim in the liquidation in respect of the periods 11/13 to 05/15 during which Mr Davidson was a formally appointed director totalled £188,330 including assessments, surcharges and civil penalties calculated on the basis of an extrapolation of the account sales. 

This information is correct as at 4 / 12 / 2018



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