Case details for KATE LUPTON

Name: KATE LUPTON

Name: Steve Lupton Hair Limited

Date of Birth: 3 / 6 / 1973

Date Order Starts: 15 / 8 / 2019

Disqualification Length: 3 Years 5 Month(s)

CRO Number: 08212543

Last Known Address: 12, Gravel Path, , , Berkhampstead, HP4 2EF

Conduct: I caused or allowed Steve Lupton Hair Limited (“SLH”) to trade to the detriment of H M Revenue & Customs (“HMRC”) in respect of Pay As You Earn tax and National Insurance Contributions (“PAYE/NIC”) from 18 June 2015, at the latest and in respect of Value Added Tax (“VAT”) from 08 July 2015 at the latest, until 10 November 2016, resulting in a liability to HMRC at liquidation totalling £87,989 (including interest and surcharges of £9,115): PAYE/NIC

  • On 18 June 2015, SLH owed £6,592 to HMRC for PAYE and NIC.
  • Between 18 June 2015 and liquidation on 04 October 2016, SLH submitted 14 monthly returns to HMRC showing a total liability of £29,555 upon which interest and penalties of £1,046 were levied;
  • During the period 18 June 2015 to liquidation SLH made a solitary payment of £1,500 on 22 September 2015;
  • HMRC’s claim has been reduced by £7,000 due to SLH claiming a HMRC employee allowance. Therefore on liquidation HMRC were owed £28,693. VAT
  • On 08 July 2015, SLH owed HMRC £9,512 following submission of its VAT return for 5/15.
  • Between 08 July 2015 and liquidation, SLH submitted VAT returns to HMRC for the VAT quarters 08/15, 11/15, 02/16 and 05/16 showing a liability of £55,452, on which HMRC levied surcharges of £8,068.
  • During the period 08 July 2015 to liquidation SLH paid £13,737 for VAT, the last payment having been made on 29 December 2015;
  • On liquidation HMRC ledgers show a liability for VAT of £59,296 including interest and surcharges of £8,069. Differential Treatment
  • On liquidation HMRC were owed £87,989 in respect of PAYE/NIC and VAT. During the period 18 June 2015 – liquidation, HMRC received £15,237 in PAYE and VAT payments.
  • No trade suppliers have proved in the liquidation. The bank statements show payments of £132,719 made to trade suppliers between 18 June 2015 and liquidation.
  • 6 loan and finance providers were owed £83,172 in the liquidation. During the period 18 June 2015 and 10 November 2016, loan and finance providers received £47,474. 4 of the 6 loan providers with balances totalling £56,900 have responded to information requests confirming that two of the loans were novated to another company under the control of myself on 10 November 2016 and the remaining two are being repaid under a personal guarantee given by Mr Lupton. All 6 of those loans were subject to personal guarantees given by Mr Lupton and or myself.
  • Between 08 and 28 October 2015, £15,250 was paid by SLH to personal friends of the directors repaying loans given to SLH in full.
  • A loan obtained on 25 September 2015 for £24,500 was repaid in full by 06 May 2016. 

    This information is correct as at 26 / 7 / 2019


    Name: Steve Philip Lupton

    Name: Steve Lupton Hair Limited

    Date of Birth: 14 / 8 / 1972

    Date Order Starts: 6 / 9 / 2019

    Disqualification Length: 3 Years 0 Month(s)

    CRO Number: 08212543

    Last Known Address: 31 Willowside, Woodley, ,, , , , READING, RG5 4HJ

    Conduct: I caused or allowed Steve Lupton Hair Limited (“SLH”) to trade to the detriment of H M Revenue & Customs (“HMRC”) in respect of Pay As You Earn tax and National Insurance Contributions (“PAYE/NIC”) from 18 June 2015, at the latest and in respect of Value Added Tax (“VAT”) from 08 July 2015 at the latest, until 10 November 2016, resulting in a liability to HMRC at liquidation totalling £87,989 (including interest and surcharges of £9,115): PAYE/NIC

  • On 18 June 2015, SLH owed £6,592 to HMRC for PAYE and NIC.
  • Between 18 June 2015 and liquidation on 04 October 2016, SLH submitted 14 monthly returns to HMRC showing a total liability of £29,555 upon which interest and penalties of £1,046 were levied;
  • During the period 18 June 2015 to liquidation SLH made a solitary payment of £1,500 on 22 September 2015;
  • HMRC’s claim has been reduced by £7,000 due to SLH claiming a HMRC employee allowance. Therefore on liquidation HMRC were owed £28,693. VAT
  • On 08 July 2015, SLH owed HMRC £9,512 following submission of its VAT return for 5/15.
  • Between 08 July 2015 and liquidation, SLH submitted VAT returns to HMRC for the VAT quarters 08/15, 11/15, 02/16 and 05/16 showing a liability of £55,452, on which HMRC levied surcharges of £8,068.
  • During the period 08 July 2015 to liquidation SLH paid £13,737 for VAT, the last payment having been made on 29 December 2015;
  • On liquidation HMRC ledgers show a liability for VAT of £59,296 including interest and surcharges of £8,069. Differential Treatment
  • On liquidation HMRC were owed £87,989 in respect of PAYE/NIC and VAT. During the period 18 June 2015 – liquidation, HMRC received £15,237 in PAYE and VAT payments.
  • No trade suppliers have proved in the liquidation. The bank statements show payments of £132,719 made to trade suppliers between 18 June 2015 and liquidation.
  • 6 loan and finance providers were owed £83,172 in the liquidation. During the period 18 June 2015 and 10 November 2016, loan and finance providers received £47,474. 4 of the 6 loan providers with balances totalling £56,900 have responded to information requests confirming that two of the loans were novated to another company under the control of a co-director on 10 November 2016 and the remaining two are being repaid under a personal guarantee given by him. All 6 of those loans were subject to personal guarantees given by him or his co-director.
  • Between 08 and 28 October 2015, £15,250 was paid by SLH to personal friends of the directors repaying loans given to SLH in full.
  • A loan obtained on 25 September 2015 for £24,500 was repaid in full by 06 May 2016. 

    This information is correct as at 19 / 8 / 2019



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