Case details for David Robert Bryan SHAW

Name: David Robert Bryan SHAW

Name: ESS-EXPRESS (IOW) LIMITED

Date of Birth: 19 / 4 / 1983

Date Order Starts: 18 / 1 / 2019

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 08268225

Last Known Address: 81 Fairlee Road,, , , , NEWPORT,, PO30 2EL

Conduct: Mr David Robert Bryan Shaw ("Mr Shaw") failed to ensure that ESS-Express (IOW) Limited ("ESS") complied with its statutory obligations to HM Revenue & Customs (“HMRC”) to make payments when due, and caused ESS to trade to the detriment of HMRC, the majority creditor at liquidation, from at least 7 November 2014 in respect of VAT and 22 September 2015 in respect PAYE/NIC until its cessation of trade on 31 March 2017. As a result, at cessation of trade, HMRC's claim was £128,621 (inclusive of surcharges and interest) in respect of overdue and outstanding VAT and £53,973 in respect of overdue and outstanding PAYE/NIC. In that: VAT

  • Information provided by HMRC records that a VAT liability (inclusive of surcharges) in the sum of £115,488 had accrued in respect of the periods 09.14 to 12.16, all of which was due for payment before cessation of trade.
  • The final payment made towards ESS's VAT labilities was on 31 March 2017 in the sum of £1,500 which reduced the balance on the VAT account to £115,488.
  • No return was submitted for period 03.17 prior to ESS being placed into liquidation on 7 February 2018 which resulted in an assessment and surcharge being raised by HMRC in respect of this period in the sums of £11,420 and £1,713 respectively.
  • Outstanding VAT liabilities in respect of periods 09.14 to 12.16 and the assessment and surcharge raised in respect of period 03.17 remained due and owing to HMRC on liquidation in the total sum of £128,621. PAYE
  • HMRC has claimed the sum of £22,877.22 in respect of outstanding PAYE/NIC in relation to tax year 2015/16 based on RTI information submitted by the Company.
  • HMRC has claimed the sum of £30,208 in respect of outstanding PAYE/NIC in relation to tax year 2016/17 based on RTI information submitted by the Company.
  • Information provided by HMRC confirms that credits totalling £45,600 were applied to ESS's PAYE/NIC account between 22 May 2014 and 26 January 2017. These credits were sufficient to clear the Company's PAYE/NIC liabilities up to the month ended 5 August 2015 in full. PAYE/NIC due in respect of the months ended 5 September 2015 to 5 April 2017 remained outstanding as at the date of liquidation.
  • An outstanding liability in the sum of £53,973 (inclusive of interest) had accrued as at cessation of trade, and which also remained outstanding on liquidation. Comparative treatment
  • HMRC is the majority creditor in the liquidation owed the sum of £229,412.
  • Between 7 November 2014 and 31 December 2015, ESS's bank account statements show that it received receipts totalling £299,199 and expended £299,224 of which payments of £10,100 were made to HMRC from the account in respect of ESS's liabilities to HMRC during this same period.
  • From account opening on 1 June 2015 to cessation of trade on 31 March 2017, ESS's bank account statements for a second account run by ESS show that it received receipts totalling £199,904 and expended £199,091 of which cleared payments of £27,000 were made to HMRC from the account in respect of ESS's liabilities to HMRC during this same period. 

    This information is correct as at 3 / 1 / 2019



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