Case details for Adam Hugh FAIRLESS

Name: Adam Hugh FAIRLESS

Name: AT SHOPFITTING UK LIMITED

Date of Birth: 6 / 3 / 1988

Date Order Starts: 2 / 7 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08434820

Last Known Address: 56 Rangemore Drive,, , , , EASTBOURNE, BN21 2TT

Conduct: Mr Adam Hugh Fairless (“Mr Fairless”) failed to ensure that returns and payments were made to HM Revenue and Customs “HMRC” in respect of VAT from June 2015 and Corporation Tax from 01 January 2016 during his appointment as director. HMRC have submitted a claim in the liquidation totalling £346,157.43. In particular; ? The company was registered for VAT from 03 April 2013. ? VAT assessments were issued for the periods June 2015 to March 2016 and VAT returns were submitted subsequently. Insufficient and late payments were made in respect of these assessments resulting in the company incurring surcharges. ? VAT returns for June 2016 to March 2017 were submitted without payment. ? The last payment to HMRC in respect of VAT was made on the 01 April 2016. ? At the date of liquidation HMRC have submitted a claim of £265,762.72 in respect of VAT which includes surcharges. ? Corporation Tax returns for the period 31 March 2015 and 31 March 2016 were submitted showing tax of £25,166.05 and £48,100.25 was due respectively. No payment was made in respect of these 2 tax returns and a penalty of £100 was issued. ? HMRC have submitted a claim of £4,962.80 in respect of CIS for April 2017 to June 2017. Their records show that CIS returns were consistently filed late and incurred late filing charges and penalties from February 2014. Their records do appear to show that CIS refunds of £148,910.26 would be available. ? The company’s records show that HMRC’s reminder letters for returns and payments were received. ? On the 30 March 2016, the company was advised that the time to pay arrangement had been cancelled and that £150,765.92 was due in respect of VAT, PAYE and CIS. HMRC warned that a winding-up petition could be presented. ? On the 08 December 2016, the company was warned that a winding-up petition would be presented by HMRC if payment for £151,535.06 in respect of Corporation Tax and VAT was not paid by 15 December 2016. ? On 23 January 2017 HMRC issued a Notice of requirement to give security requesting payment of £181,057 or £161,557 if monthly VAT returns were submitted. ? The company’s accountant has confirmed that following the preparation of the accounts 31 March 2015 which were finalised in May 2016 he was advised that amounts were owed to HMRC. The 31 March 2016 accounts were finalised in December 2016 showing that £40,731 was owed for Corporation Tax and £174,467 was owed for other taxes. Trade creditors were owed £3,617. The company’s accountant had advised him in December 2016 that a net amount of £128,524 was owed to HMRC. ? Management accounts prepared for the period 31 March 2017 show £157,694.25 was owed to HMRC after taking into account the calculated CIS refunds due. ? The net amount of £23,621 was paid to him and £12,529.92 to his fellow director after 23 January 2017. The company accountant had confirmed that all company’s reserves had been used up by 28 February 2017 by issuing dividends and that his fellow director owed a director’s loan of £55,158.78 from that date onwards. ? HMRC submitted a total claim of £346,157.43. As at the date of the liquidation HMRC were owed at least £197,247 (£346,157.43 less £148,910.26) and 2 trade and expense creditors owed £2,052. 

This information is correct as at 12 / 6 / 2019


Name: Trevor Gerald WILLIAMSON

Name: AT SHOPFITTING UK LIMITED

Date of Birth: 17 / 8 / 1980

Date Order Starts: 2 / 7 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08434820

Last Known Address: 65 Long Beach View,, , , , EASTBOURNE, BN23 5NB

Conduct: Mr Trevor Gerald Williamson (“Mr Williamson”) failed to ensure that returns and payments were made to HM Revenue and Customs “HMRC” in respect of VAT from June 2015 and Corporation Tax from 01 January 2016 during his appointment as director. HMRC have submitted a claim in the liquidation totalling £346,157.43. In particular; ? The company was registered for VAT from 03 April 2013. ? VAT assessments were issued for the periods June 2015 to March 2016 and VAT returns were submitted subsequently. Insufficient and late payments were made in respect of these assessments resulting in the company incurring surcharges. ? VAT returns for June 2016 to March 2017 were submitted without payment. ? The last payment to HMRC in respect of VAT was made on the 01 April 2016. ? At the date of liquidation HMRC have submitted a claim of £265,762.72 in respect of VAT which includes surcharges. ? Corporation Tax returns for the period 31 March 2015 and 31 March 2016 were submitted showing tax of £25,166.05 and £48,100.25 was due respectively. No payment was made in respect of these 2 tax returns and a penalty of £100 was issued. ? HMRC have submitted a claim of £4,962.80 in respect of CIS for April 2017 to June 2017. Their records show that CIS returns were consistently filed late and incurred late filing charges and penalties from February 2014. Their records do appear to show that CIS refunds of £148,910.26 would be available. ? The company’s records show that HMRC’s reminder letters for returns and payments were received. ? On the 30 March 2016, the company was advised that the time to pay arrangement had been cancelled and that £150,765.92 was due in respect of VAT, PAYE and CIS. HMRC warned that a winding-up petition could be presented. ? On the 08 December 2016, the company was warned that a winding-up petition would be presented by HMRC if payment for £151,535.06 in respect of Corporation Tax and VAT was not paid by 15 December 2016. ? On 23 January 2017 HMRC issued a Notice of requirement to give security requesting payment of £181,057 or £161,557 if monthly VAT returns were submitted. ? The company’s accountant has confirmed that following the preparation of the accounts 31 March 2015 which were finalised in May 2016 he was advised that amounts were owed to HMRC. The 31 March 2016 accounts were finalised in December 2016 showing that £36,366 was owed for Corporation Tax and £174,467 was owed for other taxes. Trade creditors were owed £3,617. He had an overdrawn director’s loan of £50,058 and the company had reserves of £83,823. The company’s accountant had advised him in December 2016 that a net amount of £128,524 was owed to HMRC. ? Management accounts prepared for the period 31 March 2017 show £157,694.25 was owed to HMRC after taking into account the calculated CIS refunds due. ? The net amount of £12,529.92 was paid to him and £23,621 to his fellow director after 23 January 2017. The company accountant had confirmed that all company’s reserves had been used up by 28 February 2017 by issuing dividends and that he owed a director’s loan of £55,158.78 from that date onwards. ? HMRC submitted a total claim of £346,157.43. As at the date of the liquidation HMRC were owed at least £197,247 (£346,157.43 less £148,910.26) and 2 trade and expense creditors owed £2,052. 

This information is correct as at 12 / 6 / 2019



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