Case details for Frazer Wright

Name: Frazer Wright

Name: RTP Building Services Limited

Date of Birth: 2 / 4 / 2019

Date Order Starts: 2 / 4 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08207030

Last Known Address: 33 Goore Road, , , , Sheffield, S9 4GD

Conduct: From at least 7 January 2015 onwards, Frazer Clay Wright (“Mr Wight”) caused RTP Building Services Ltd (“RTP”) to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”), in that:

  • RTP was registered for VAT from 1 August 2014.
  • Between 1 September 2014 and 31 December 2017 RTP incurred VAT on returns totalling at least £92,196 and no payments were made in respect of these liabilities.
  • Between 1 January 2018 and 30 April 2018 RTP incurred VAT on assessments totalling £8684, which did not become due for payment prior to 30 April 2018.
  • VAT of £6,906 remains outstanding for the quarter ending November 2014, which should have been paid in full by 7 January 2015.
  • A VAT liability of £44,906 was raised in relation to the period ending September 2014.
  • When RTP went into liquidation on 30 April 2018, £157,910 remained outstanding in respect of VAT, including £137,102 in respect of tax, £10,585 in respect of civil penalties, £9,980 in respect of surcharges, £227 in respect of officer’s assessments, and £16 in respect of interest.
  • In comparison, between the accounting period ending 30 September 2013 and liquidation, RTP’s liabilities in respect of creditors other than HMRC reduced by £3,323 whilst RTP’s liabilities in respect of HMRC increased by £175,209.
  • Mr Wright’s failure to ensure RTP’s VAT liabilities were paid when due materially contributed to the company’s insolvency.Also says failure of company attributable to poor accountancy advice. Accountant says £15k, at most, in CIS refunds is available. HMRC have advised director of increasing VAT debt. Agreed that there is evidence (from accountant) to contradict director’s representations and there remains PI in proceeding with the submission and inviting him to undertakeit is clear that no payments have been made against any of the VAT due on returns filed 

    This information is correct as at 13 / 3 / 2019

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