Case details for AIDAN THOMAS WHELAN

Name: AIDAN THOMAS WHELAN

Name: MARITIME INNS LIMITED

Date of Birth: 1 / 8 / 1992

Date Order Starts: 21 / 1 / 2019

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 08438354

Last Known Address: 65 PITCROFT ROAD, , , , PORTSMOUTH, PO2 8BB

Conduct: 1. Aidan Whelan was knowingly appointed sole de jure director of Maritime Inns Limited (“Maritime”) on 11 March 2013. From 10 February 2014 to 10 February 2015 he had no role in Maritime and allowed a non appointed individual to exercise total control over Maritime’s affairs, despite being aware that this individual was prohibited from being a director of the company. 2. Between at least 01 January 2015 and 20 April 2017, the date of cessation of trade, he allowed Maritime Inns Limited (“Maritime”) to trade to the detriment of Her Majesty’s Revenue and Customs (HMRC) in that: HMRC liability He failed to ensure that Maritime complied with its statutory obligation to submit returns and make payment of all monies due to HMRC totalling £168,666.77 in respect of VAT, Corporation Tax and PAYE/NIC, thereby incurring a liabilities of:

  • £142,219.87 in respect of VAT, VAT assessments, VAT Penalty and VAT surcharges due from 07 June 2015
  • £11,893.50 due from 01 January 2015 in respect of Corporation Tax for years ended 31 March 2014 and 31 March 2015 and a £100 penalty for failure to submit a company tax return for the year ended 31 March 2016
  • £14,374.23 in respect of RTI PAYE/NIC for tax year 2016/17 due from 22 June 2016 and interest of £79.17 in respect of tax years 2015/16 and 2016/17 charged from 22 February 2016 to 13 December 2016 Comparative treatment
  • From 01 January 2015 to 20 April 2017 he allowed payments to be made from the Maritime Barclays bank account, totalling £2,166,813.64 of which £2,032,521.09 was paid in respect of trade payments, £81,561.20 was paid to third parties in respect of wages, loan repayments, expenses, and assorted personal payments, £2,219.20 was paid to unidentified recipients and £17,012.15 was drawn as cash. £33,500 was paid to HMRC.
  • The creditors of Maritime total £243,970.02 of which HMRC are owed £168,666.77. 

    This information is correct as at 8 / 1 / 2019


    Name: Julian Richard Charles WHELAN

    Name: MARITIME INNS LIMITED

    Date of Birth: 2 / 12 / 1964

    Date Order Starts: 21 / 12 / 2018

    Disqualification Length: 10 Years 0 Month(s)

    CRO Number: 08438354

    Last Known Address: 65 Pitcroft Road, , , , PORTSMOUTH, PO2 8BB

    Conduct: 1. On 10 February 2014 Julian Richard Charles Whelan (“Mr Whelan”) was declared bankrupt on his own petition. He remained undischarged from bankruptcy until 10 February 2015. During this time he continued to act as director of Maritime Inns Limited without leave of the Court contrary to Section 11 of the Company Directors Disqualification Act 1986. 2. Between at least 01 January 2015 and 20 April 2017, the date of cessation of trade, he caused Maritime Inns Limited (“Maritime”) to trade to the detriment of Her Majesty’s Revenue and Customs (HMRC) in that: HMRC liability He failed to ensure that Maritime complied with its statutory obligation to submit returns and make payment of all monies due to HMRC totalling £168,666.77 in respect of VAT, Corporation Tax and PAYE/NIC, thereby incurring a liabilities of:

  • £142,219.87 in respect of VAT, VAT assessments, VAT Penalty and VAT surcharges due from 07 June 2015.
  • £11,893.50 due from 01 January 2015 in respect of Corporation Tax for years ended 31 March 2014 and 31 March 2015 and a £100 penalty for failure to submit a company tax return for the year ended 31 March 2016.
  • £14,374.23 in respect of RTI PAYE/NIC for tax year 2016/17 due from 22 June 2016 and interest of £79.17 in respect of tax years 2015/16 and 2016/17 charged from 22 February 2016 to 13 December 2016. Comparative treatment
  • From 01 January 2015 to 20 April 2017 he made payments from the Maritime Barclays bank account, totalling £2,166,813.64 of which £2,032,521.09 was paid in respect of trade payments, £81,561.20 was paid to him and a third party in respect of wages, loan repayments, expenses, and assorted personal payments, £2,219.20 was paid to unidentified recipients and £17,012.15 was drawn as cash. £33,500 was paid to HMRC.
  • The creditors of Maritime total £243,970.02 of which HMRC are owed £168,666.77. 

    This information is correct as at 5 / 12 / 2018



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