Case details for LEE SHAUN PAYNE

Name: LEE SHAUN PAYNE

Name: SAINT GEORGE'S PUB COMPANY LTD

Date of Birth: 13 / 11 / 1974

Date Order Starts: 6 / 2 / 2019

Disqualification Length: 2 Years 6 Month(s)

CRO Number: 08329395

Last Known Address: THE BERKELEY PUBLIC HOUSE, , EVERSHAM ROAD, , WORCESTER, WR7 4QL

Conduct: From 22 May 2015 Lee Shaun Payne (“Mr Payne”) caused Saint George's Pub Company Ltd ("SGPC") to trade to the detriment of HM Revenue & Customs ("HMRC") as regards Pay As You Earn and National Insurance Contributions ("PAYE/NIC") and from 7 August 2015 in respect of VAT in that: VAT

  • At the date of his appointment as a director on 01 April 2015 SGPC's VAT liability was £29,227 which related to the six consecutive VAT quarters 12/13 to 03/15 and HMRC were threatening enforcement action.
  • The first VAT return which fell due for payment following his appointment was for 03/15 (£6,396 due which was paid in full on 29 April 2015).
  • Thereafter SGPC failed to meet its current VAT liability as and when due (i.e. from the VAT quarter 06/15 (due 07 August 2015) to 09/16.
  • From 01 April 2015 onwards, SGPC made additional VAT payments totalling £6,457. SPGC’s VAT payments therefore totalled £12,853 from 01 April 2015 to the cessation of trade on 30 September 2016.
  • By the date of liquidation, SGPC's VAT liability had increased to £58,574. PAYE/NIC
  • At the date of his appointment SGPC's PAYE/NIC liability was £nil.
  • By the date of liquidation SGPC's PAYE/NIC liability was £10,365 comprising:
  • the liability for months 1-12 of the tax year 2015/2016 totalling £12,403 less payments of £5,670 and an Employment Allowance credit of £2,000 leaving a balance of £4,733 due; and
  • the liability for months 1-8 of the tax year 2016/2017 totalling £9,077 less a single payment of £500 and an Employment Allowance credit of £2,946 leaving a balance of £5,631 due. Different Treatment / Other
  • HMRC are the largest creditor at liquidation with a claim of at least £68,938 (£58,574 + £10,364).
  • SGPC's professionally prepared accounts show that over the period 01 January 2016 to the cessation of trading on 30 September 2016:
  • trade creditors reduced from £3,179 to £nil;
  • other creditors reduced from £1,682 to £506; and
  • HMRC increased from £26,529 to £68,704. 

    This information is correct as at 17 / 1 / 2019



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gsi.gov.uk with details of the error that you have found.

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