Case details for Christopher Sean McGrath

Name: Christopher Sean McGrath

Name: Emergency Reactive Maintenance Limited

Date of Birth: 11 / 9 / 1979

Date Order Starts: 24 / 6 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08207437

Last Known Address: 84 Tong Drive,, , Farnley ,, , LEEDS,, LS12 5ND

Conduct: Christopher Sean McGrath (“Mr McGrath”) failed to ensure that Emergency Reactive Maintenance Ltd (“Reactive”) submitted returns and made payments when due to HM Revenue & Customs (“HMRC”) in respect of VAT, PAYE, NIC and CIS and caused Reactive to trade to the detriment of HMRC from April 2015, resulting in a liability of £256,559 to HMRC at the date of the liquidation, in that:

  • VAT liabilities totalling £155,103 are outstanding for 11 VAT quarters from 02/15 to Liquidation, plus surcharges of £10,046 and civil penalties of £6,321, a total of £171,470;
  • Pay As You Earn tax (“PAYE”), National Insurance Contributions (“NIC”) and Construction Industry Scheme tax (“CIS”) liabilities totalling £85,089 are outstanding for the tax years 2015/2016, 2016/2017 and 2017/2018;
  • At Liquidation, HMRC was Reactive’s majority creditor, with debts totalling £256,599 from overall debts of £265,147;
  • Payments from available bank statements for Reactive’s bank accounts from 01 August 2016 to Liquidation total £736,639.53, comprising £323,324.46 in respect of trade and expense, £58,844.04 to other bank accounts, £3,125.60 withdrawn in cash, £317,921.20 paid to employees, £16,883.74 paid to an associated business, £164.62 paid in interest fees and charges and £11,920.77 paid on unknown. In comparison HMRC received £4,455.10 all of which was paid towards VAT. 

    This information is correct as at 5 / 6 / 2019

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