Case details for ADAM RICHARD EVANS

Name: ADAM RICHARD EVANS

Name: MANCHESTER TRUCK & VAN LIMITED

Date of Birth: 27 / 9 / 1986

Date Order Starts: 5 / 11 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08485533

Last Known Address: 54 MCLINDON COURT, , , , BURNLEY, BB10 2FY

Conduct: Adam Evans (“Mr Evans”) caused Manchester Truck & Van Limited (“MTV”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) by failing to make payments in full in respect of Pay As You Earn (“PAYE”) and National Insurance Contributions (“NIC”) from 19 May 2015 to 20 July 2016 and Value Added Tax (“VAT”) from 07 August 2015 to 20 July 2016. At Liquidation, MTV’s liability to HMRC totalled £141,433 with PAYE/NIC totalling at least £29,490 and VAT totalling at least £111,943. In addition MTV failed to comply with its statutory obligations to make VAT returns as and when due from the quarter ended 31 March 2016 onwards. In particular:- PAYE/NIC

  • MTV made payments totalling £4,570 against the 2015/16 PAYE/NIC liability of £34,060 leaving a liability of £29,490 for the year.
  • No monthly returns were filed for the 2016/17 tax year, there is no record of assessments being raised by HMRC and no payments were made to HMRC in respect of PAYE/NIC for that year. MTV’s bank statements shows wage payments totalling £30,457 between 08 April 2016 and 01 July 2016.
  • The last payment made to HMRC in respect of PAYE/NIC was £896 on 30 October 2015.
  • The outstanding PAYE/NIC liability is at least £29,490. VAT
  • MTV filed returns for the quarters ended 30 September 2015 and 31 December 2015 on 07 June 2016 for £18,706 and £15,009 respectively. Direct debits were taken for these returns on the same day, both of which failed to clear.
  • No further returns were filed with HMRC raising assessments for the quarters ended 31 March 2016 to 30 September 2016 inclusive totalling £9,132.
  • MTV was subject to Officer’s Assessment totalling £75,478 for the VAT Quarter End periods June 2015, March 2016 and June 2016.
  • A reclaim of VAT of £5,966 was offset against the VAT liability. HMRC reduced the VAT by a further £416 on recalculation.
  • The outstanding VAT liability is £111,943 (excludes civil penalties in respect of VAT Officer Assessments). Differential Treatment
  • Between 19 August 2015 and Liquidation, payments out of the bank account totalled £626,549. In the same period, payments to HMRC in respect of both PAYE/NIC and VAT totalled £1,798. 

    This information is correct as at 19 / 10 / 2018



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