Case details for Paul Michael BOTWRIGHT

Name: Paul Michael BOTWRIGHT

Name: DRAINMASTER IOW LIMITED

Date of Birth: 16 / 11 / 1979

Date Order Starts: 15 / 3 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08499187

Last Known Address: Apartment 1, Brackla,, 7 Leed Street,, , , SANDOWN, PO36 9FR

Conduct: Paul Michael Botwright (“Mr Botwright”) caused Drainmaster IOW Ltd (the “Company”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”), Pay As You Earn tax (“PAYE”), National Insurance Contributions (“NIC”) and Construction Industry Scheme tax (“CIS”) from at least 7 January 2016 until liquidation and as a result HMRC was owed at least £76,610.98. In that: VAT

  • On 5 January 2016 the Company filed a VAT return for the period ended 11/15 that declared a liability due to HMRC of £6,374.08. On 13 February 2017 the Company paid £3,000 against this liability leaving a balance of £3,374.08 due and outstanding at liquidation.
  • HMRC filed four VAT returns for the four periods ended 02/16, 08/16, 11/16 & 02/17 that declared a total liability due to HMRC of £16,041.94. HMRC raised three surcharges for the three periods ended 08/16, 11/16 & 02/17 in the total sum of £1,264.84. The Company made no payments and these liabilities remained due and outstanding at liquidation.
  • In the absence of filed VAT returns HMRC raised two assessments for the periods ended 05/17 & 08/17 in the total sum of £5,160 and two corresponding surcharges totalling £774. The Company made no payments and these liabilities remained due and outstanding at liquidation. PAYE, NIC & CIS
  • For the tax year 2015/2016 the Company submitted monthly Real Time Information (“RTI”) for months 1 – 12 that declared total liabilities of £22,064.15 due to HMRC. The Company paid £3,467.82 against these liabilities leaving £18,596.33 due and outstanding at liquidation.
  • For the tax year 2016/2017 the Company submitted monthly RTI for months 1 - 12 that declared total liabilities of £20,733.01 due to HMRC. The Company paid £725.00 against these liabilities leaving £20,008.01 due and outstanding at liquidation.
  • For the tax year 2017/2018 the Company submitted monthly RTI for months 1 - 7 that declared total liabilities of £9,941.00 due to HMRC. HMRC raised a specified RTI Charge for month 8 in the sum of £1,450.78. The Company made no payments and these liabilities remained due and outstanding at liquidation. Comparative treatment of creditors/apportionment of income
  • Between 7 January 2016 and the date of liquidation payments totalling £193,807.73 were made from the Company bank account, of which at least a net £48,789.38 was paid to himself, £10,630.77 paid to a business loan account and £7,356.82 was paid to HMRC, all of which was identified in the Company bank account.
  • HMRC was the sole creditor at liquidation. 

    This information is correct as at 25 / 2 / 2019



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

  •