Case details for Declan Mel Joseph  MCGRATH

Name: Declan Mel Joseph  MCGRATH

Name: Decellie Ltd

Date of Birth: 24 / 10 / 1953

Date Order Starts: 22 / 3 / 2022

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 08449471

Last Known Address: 26 The Rex,, High Street,, , , BERKHAMSTED,, HP4 2BT

Conduct: Declan Mel Joseph McGrath (“Mr McGrath”) failed to ensure that Decellie Limited (“Decellie”) met its financial commitments as regards Corporation Tax (“CT”) and caused the company trade to the detriment of HM Revenue & Customs (“HMRC”) whilst withdrawing funds to the benefit of himself from at least 1 January 2016, in that: Between 1 April 2014 and 10 March 2020 Decellie incurred CT on returns totalling £101,126. CT totalling £32,959 remains outstanding for the period ended 31 March 2015, which became due for payment on 1 January 2016. At liquidation on 10 March 2020 £110,263 remained outstanding in respect of Decellie’s CT liabilities, including tax totalling £101,123 and interest totalling £9,140. Decellie’s bank statements show that between 1 January 2016 and 31 January 2020 payments out of Decellie’s bank account totalled £419,344, of which net payments made directly to Mr McGrath totalled at least £230,825 and payments made directly to HMRC totalled £41,508. Of the £41,508 paid to HMRC from Decellie’s bank account, £17,508 was paid towards Decellie’s Value Added Tax liabilities and the remaining £24,000 was not paid towards any of Decellie’s tax liabilities. Between 1 January 2016 and 10 March 2020 HMRC received no material payments in relation to Decellie’s CT liabilities. 

This information is correct as at 1 / 3 / 2022

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