Case details for Jason Daniel  Allen

Name: Jason Daniel  Allen

Name: Three Counties Media Limited

Date of Birth: 19 / 7 / 1993

Date Order Starts: 19 / 6 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08021765

Last Known Address: 31 Abbots Rise,, , , , KINGS LANGLEY, WD4 8AR

Conduct: Mr Allen failed to ensure that Three Counties complied with its statutory obligations to make payments to HMRC as and when due and to submit timely VAT returns to HMRC in respect of its liabilities and caused Three Counties to trade to the detriment of HMRC from 22nd March 2016 in respect of PAYE/NIC and 7th June 2016 in respect of VAT. According to Three Counties’ Statement of Affairs a total of £202,557.07 was owed to HMRC at liquidation. In that: PAYE/NIC d) Sums due in respect RTI PAYE/NIC for months 11 (£4,917.54) and 12 (£4,887.16) for the 2015/16 tax year should have been paid by 22nd March 2016 and 22nd April 2016 at the latest, yet payments sufficient to clear these liabilities were only settled by Three Counties on 19th and 29th September 2016 respectively. e) Apart from the statutory employment credit of £3,000, Three Counties failed to settle any of its accrued RTI PAYE/NIC liability for months 1 to 10 of the part 2016/17 tax year with effect that a total of £66,182.94 remained outstanding at the date of liquidation. f) At the date of liquidation, Three Counties’ RTI PAYE/NIC liability was outstanding from at least 22nd April 2016. VAT i) At the date of liquidation the VAT return for the period ending 31st January 2016 was submitted on time whilst those for the periods ending 30th April 2016 to 31st January 2017 were submitted late to HMRC by up to 6 months. j) The VAT return for the period ending 30th April 2017 was not due for filing at the date of liquidation. k) The returned accrued VAT liability totalling £361.71 for the period ending 30th January 2016 was settled in full. l) Three Counties failed to settle in full the returned VAT liability of £12,211.41 for the next period ending 30th April 2016, leaving £11,875.41 outstanding. Such sum should have been settled in full by 7th June 2016 at the latest. m) Three Counties thereafter failed to make any further payments to HMRC in respect of its VAT liabilities. n) HMRC was not aware of Three Counties’ correct VAT liabilities for period ending 31st July 2016 to the part VAT period ending 30th April 2017 and therefore VAT assessments and surcharges totalling £46,974.15 were raised by HMRC for these periods. Such sum also remained outstanding in the liquidation. o) A civil penalty and surcharges totalling £1,781.00 was levied against Three Counties by HMRC. p) At the date of liquidation, Three Counties’ VAT liability was therefore outstanding from at least 7th June 2016. Pattern of Payment The statement of affairs for Three Counties lists trade creditors at £125,808.44 and outstanding HMRC liabilities at £202,557.07. Three Counties’ bank statements show that between 22nd March 2016 and 20th February 2017, the date of the last entry, sums totalling £1,003,330.28 and £1,003,330.46 respectively were paid into and out of the bank account. Of the £1,003,330.46 paid from the account £10,229.87 is listed as being paid to HMRC whilst £165,330.06 was paid to the outstanding trade creditors at liquidation. The remaining £827,770.53 was used to pay other trade creditors, wages, and or other operational costs for which no liabilities are listed in the liquidation. 

This information is correct as at 30 / 5 / 2019

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