Case details for Scherin Abada-Aldersey

Name: Scherin Abada-Aldersey

Name: ABADA CONSULTING LIMITED

Date of Birth: 10 / 9 / 1975

Date Order Starts: 13 / 11 / 2018

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08179458

Last Known Address: 1 Blackburne Terrace, , , , LIVERPOOL,, L8 7PJ

Conduct: Scherin Abada-Aldersey failed to ensure that Abada Consulting Limited (“ACL”) dealt properly with its taxation affairs by failing to make the requisite Corporation Tax and Value Added Tax payments to HM Revenue and Customs (“HMRC”) when due and caused ACL to trade to the detriment of HMRC from at least 7 June 2015, as follows: Corporation Tax liability

  • HMRC have a claim in the Liquidation of £22,645 for unpaid Corporation tax and penalty which covers ACL’s accounting period to 31 October 2013 and for the financial year ended 31 October 2014. Corporation Tax ought to be paid in full within 9 months and 1 day after the end of each accounting period.
  • The Corporation Tax return for the accounting period ended 31 October 2013 was filed with HMRC on 26 January 2015 and declared a liability of £13,279. Payments totalling £6,950 were made towards this liability, leaving an unpaid balance of £6,329 in the liquidation. A penalty of £200 was imposed by HMRC for this accounting period.
  • The Corporation Tax return for the accounting year ended 31 October 2014 was filed with HMRC on 31 July 2015 and declared a liability of £16,116. No payment was made by ACL towards this liability and the full sum remains outstanding in the liquidation.
  • The Corporation Tax return for the accounting year ended 31 October 2015 was not filed however ACL’s financial accounts for the financial year stated a Corporation Tax liability of £16,456. In total ACL owes £39,101 in unpaid Corporation Tax and penalty. Value Added Tax
  • HMRC have a claim of £52,560 in the liquidation for an unpaid VAT liability totalling £45,718 and surcharges of £6,842. The liability covers the VAT quarters ended 04/15 to 07/16. The VAT return and the full payment for the liability for each quarter ought to have been received by HMRC within 1 month and 7 days after the end of each tax quarter.
  • The VAT return for the quarter ended 04/15 was filed on 3 June 2015 declaring a VAT liability of £17,539. A payment of £6,807 was made towards this liability. HMRC raised a surcharge of £2,631 for the quarter. At liquidation £13,363 remains unpaid in the liquidation for this tax quarter.
  • The VAT returns for the quarters ended 07/15, 10/15 and 01/16 were all filed late and on the same day on 6 July 2016, less than a month before ACL ceased trading. The returns declared a total liability of £21,044. No payment was made towards these liabilities. HMRC raised surcharges totalling £2,120 for these tax quarters. The full sum of £23,164 remains outstanding in the liquidation.
  • No return for the quarters ended 04/16 and 07/16 was filed however a VAT liability is accrued for these quarters. HMRC raised a VAT assessment for the period ended 07/16 of £13,942. No payment is made towards this liability. The full sum remains outstanding in the liquidation. Trading to the detriment of HMRC
  • An analysis of ACL’s available bank statements covering the period of 2 November 2015 and 29 July 2016 shows that ACL received £168,000 and it paid out £173,358. Of the total payment made, Mrs Abada-Aldersey received £94,515 of which £23,380 was paid to her in July 2016. From 2 November 2015 to 29 July 2016 £16,500 was paid to HMRC. 

    This information is correct as at 30 / 10 / 2018



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