Case details for PETER WHITE

Name: PETER WHITE

Name: THE GEORGE ON THE HILL LIMITED

Date of Birth: 22 / 9 / 1961

Date Order Starts: 15 / 4 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08315896

Last Known Address: 33 Wadhurst Gardens, , , , SOUTHAMPTON, SO19 9QR

Conduct: That Peter White (“Mr White”) failed to ensure that The George on the Hill Limited (TGOTH) fully complied with its statutory duties to file VAT returns and remit monies when due to HMRC and caused TGOTH to trade to the detriment of HMRC from, at the latest, February 2015 to May 2017 resulting in a liability of at least £117,083, including interest and surcharges of £11,901, due to HMRC in respect of VAT and PAYE/NIC at liquidation in that:

  • In February 2015, TGOTH owed at least £16,548 to HMRC in respect of VAT, being the balance of the amount assessed to be due for the year ended 30/11/14 after payments on account, which was due to be paid by 31/01/15.
  • In December 2015 the outstanding VAT return for the year ended 30/11/14 was submitted to HMRC showing an additional amount due for the year of £4,348 plus a surcharge of £418
  • In February 2016 the outstanding VAT returns for the quarters ended 28/02/15, 31/05/15, 31/08/15 and 30/11/15 were submitted to HMRC showing liabilities totalling £12,511 plus surcharges of £1,406
  • Between April 2016 and December 2016 the VAT returns for the quarters ended 29/02/16, 31/05/16 and 31/08/16 were submitted to HMRC showing liabilities totalling £26,739 plus surcharges of £4,011
  • No further VAT returns were submitted to HMRC who raised assessments against TGOTH for the VAT quarters ended 30/11/16, 28/02/17 and 31/05/17 totalling £48,246 plus surcharges of £7,237
  • Between May 2015 and August 2016 payments totalling £7,931 were made to HMRC resulting in an outstanding liability of £113,531 by cessation of trade.
  • Further assessments totalling £54,816 plus surcharges of £2,737 were raised against TGOTH by HMRC for periods after TGOTH had ceased to trade and are included in the claim submitted by HMRC at liquidation
  • By April 2015 TGOTH had a liability to HMRC in respect of PAYE/NIC, comprising a balance due for the tax year 2013/14, after payments of £1,722, and a liability for the whole tax year 2014/15.
  • Between April 2015 and May 2017 further liabilities were incurred in respect of PAYE/NIC for the tax years 2015/16, 2016/17 and 2017/18.
  • In November 2015 TGOH entered into a time to pay agreement with HMRC and, between then and May 2016, payments totalling £3,673 were made which cleared the PAYE/NIC debt outstanding in April 2015 and part paid the liability for the tax year 2015/16.
  • At liquidation a liability of £3,506 plus interest of £46 remained unpaid comprising the balance due for the tax year 2015/16 plus the liabilities for the tax years 2016/17 and 2017/18 to May 2017.
  • At liquidation HMRC are owed £175,035. Other debts at liquidation totalled £24,153 for rent, rates, utilities, royalties and fines. Payments on account to the rent and utility creditors had been maintained up to May 2017 while the rates payments had been maintained to February 2017.
  • Between 13/02/15 and 15/06/17, a total of £754,732 was paid into TGOTH’s bank account. From these deposits, £12,984 was paid to HMRC of which £7,931 was in respect of VAT, £3,673 was for PAYE/NIC and £1,380 was for costs. 

    This information is correct as at 26 / 3 / 2019



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