Case details for MICHAEL HOWARD

Name: MICHAEL HOWARD

Name: THE DEAN INN LIMITED

Date of Birth: 16 / 9 / 1946

Date Order Starts: 19 / 9 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07975154

Last Known Address: 51 North Street, , , , CHICHESTER, PO19 1NQ

Conduct: In the period 21 September 2015 (appointment) to January 2017 (cessation), Michael Raymond Howard (“Mr M Howard”) failed to ensure that The Dean Inn Limited (‘Dean Inn’) complied with its statutory obligations to file VAT returns and remit monies due to HM Revenue and Customs (‘HMRC’) for VAT and caused Dean Inn to trade to the detriment of HMRC. In that: VAT

  • When Mr M Howard was appointed director on 21 September 2015 no returns had been submitted for VAT for the periods 03/14 to 06/15. HMRC had therefore raised assessments which were paid in full.
  • No returns were submitted to HMRC for VAT for the period of 09/15 until 03/17 when the company was placed in liquidation. In the absence of information from the company, HMRC raised further assessments for these periods.
  • Assessments were raised for 09/15 £3,882, 12/15 £3,834, 03/16 £3,602, 06/16 £3,812, 09/16 £4,176, 12/16 £4,108 and a final insolvency assessment was raised for 03/17 £2,881.
  • Payments were made to clear the assessment and surcharges that were added. However, these payments were insufficient to pay the total due by the company in respect of VAT due throughout this period.
  • At Liquidation, the amount claimed by HMRC in respect of VAT was £7,606. However, the amount stated in the Company’s Statement of Affairs as due was £360,491. COMPARATIVE TREATMENT OF HMRC
  • According to available bank statements for the period from 30 June 2015 to 31 January 2017, Dean Inn’s expenditure totalled £539,645.
  • During this period it is known that HMRC received £26,186.90 in respect of VAT.
  • Dean Inn’s estimated liabilities total £593,834 of which £37,107 is owed to trade & expense creditors, £161,381 is stated as owed to directors (although not evidenced), and £395,346 is owed by HMRC in respect of PAYE/NIC and VAT. 

    This information is correct as at 30 / 8 / 2018



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