Case details for KEVIN CHARLES DAY

Name: KEVIN CHARLES DAY

Name: J & K SYSTEMS LIMITED

Date of Birth: 30 / 8 / 1964

Date Order Starts: 26 / 3 / 2019

Disqualification Length: 2 Years 6 Month(s)

CRO Number: 08300982

Last Known Address: 44 Studholme Crescent, Penwortham, , , PRESTON, PR1 9NE

Conduct: Kevin Charles Day (Mr Day) caused J & K Systems Limited (J&K) to trade to the detriment of HM Revenue and Customs (HMRC) in respect of Value Added Tax (VAT) from at least 07 April 2015, in respect of PAYE/NIC from at least 19 April 2015, and in respect of Corporation Tax from at least 01 August 2014 until the date of liquidation resulting in estimated VAT liabilities at liquidation totalling 27,527, estimated PAYE/NIC liabilities of at least 7,484 and estimated Corporation Tax liabilities of at least 20,613 being a total of 55,624. In the period between 19 April 2015 and liquidation J&K paid at least 72,383 from its bank account of which at least 49,640 was paid to him and his family whilst paying HMRC 347. In that: VAT

  • J&K filed its returns for 02/13 to 05/14 without payment. J&K paid the liabilities under those returns on 28 July 2014 in the total sum of 15,428.
  • By reason of J&Ks failure to file and pay its VAT returns HMRC levied a default surcharge upon J&K of 360 for 05/14, which J&K paid on 29 July 2014.
  • J&K filed its 08/14 return for 2,679 without payment and incurred a default surcharge of 402. These amounts were settled late on 19 January 2015.
  • J&K filed its 11/14 return and paid it late on 19 January 2015, incurring a further default surcharge of 321, which remained due and unpaid at the date of liquidation.
  • J&K made no further payments in respect of its VAT liabilities after 19 January 2015, and accordingly the VAT indebtedness at the date of liquidation in respect the periods 11/14 to 02/17 was 27,527 (including the surcharge referred to in paragraph 1.4 above). PAYE/NIC
  • HMRCs claimed 3,982 in respect of PAYE/NIC for the tax year 2014/15 which liability was declared in Month 12 of that tax year and fell due for payment on 19 April 2015. J&K paid 131 in respect of its PAYE/NIC liabilities for that tax year.
  • HMRC claimed 2,762 for 2015/16 during which tax year J&K paid 25 in respect of its PAYE/NIC liabilities.
  • HMRC claimed 341 for 2016/17 during which tax year J&K paid 343 in respect of its PAYE/NIC liabilities. Corporation Tax
  • J&Ks liability for Corporation Tax for the year ended 30 November 2013 was 8,621, and fell due for payment on 01 August 2014.
  • J&Ks liability for Corporation Tax for the year ended 30 November 2014 was 10,292.
  • J&K did not prepare accounts for the year ended 30 November 2015.
  • J&K made no payments in respect of Corporation Tax during its period of trading.
  • HMRC raised penalties in respect of Corporation Tax totalling 1,700 by reason of J&Ks late payment and filings.
  • Accordingly as at the date of liquidation J&K was indebted to HMRC in the sum of at least 20,613 in respect of Corporation Tax liabilities. Other creditors
  • At the date of liquidation J&K had no trade creditors and owed HMRC 55,624.
  • In the period between 19 April 2015 and liquidation J&K paid at least 72,383 from its bank account of which at least 49,640 was paid to Mr Day and his family whilst paying HMRC 347. 

    This information is correct as at 5 / 3 / 2019



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