Case details for Alastair James Howell

Name: Alastair James Howell

Name: CLAIMERS UK LTD

Date of Birth: 10 / 3 / 1986

Date Order Starts: 8 / 7 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08502763

Last Known Address: 10 WINDMILL DRIVE, , , , CHICHESTER, PO20 2AP

Conduct: Alastair James Howell (“Mr Howell”) caused Claimers UK Ltd to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”), Corporation Tax (“CT”), Pay As You Earn tax (“PAYE”), National Insurance Contributions (“NIC”) & Student Loan Deductions from at least 7 August 2015 until 30 January 2017 and as result on liquidation HMRC was owed at least £119,379.84. In that: VAT On 3 September 2015 the Company filed late a VAT return for the period ended 07/15 that declared a liability due to HMRC of £7,679.78. On 19 September 2016 the Company paid £657.95 against this liability and a further £158.16 was set off by HMRC leaving £6,863.67 due and outstanding at liquidation. On 8 February 2017 the Company filed late five returns for the periods ended 10/15, 01/16, 04/16, 07/16 & 10/16 that declared a total liability due to HMRC of £62,383.68. HMRC raised three surcharges for the periods ended £4,640.25. The Company made no payments against these liabilities which remained due and outstanding at liquidation. PAYE, NIC & SLD For the tax year 15/16 the Company submitted monthly Real Time Information (“RTI”) for months 1 – 12 that declared total liabilities due to HMRC of £39,791.47 against which an annual employment allowance of £3,000 was credited and the Company made payments totalling £17,079.50. At liquidation HMRC submitted a claim for £16,421.33 in respect of the balance due. For the tax year 16/17 the Company submitted monthly RTI for months 1 – 6 that declared total liabilities due to HMRC of £21,474.71 against which an employment allowance of £3,000.00 was credited. The Company made no payments against this liability and the balance of £18,474.71 remained due and outstanding at liquidation. CT On 24 February 2015 the Company filed a return for the period ended 30 April 2015 that declared a liability due to HMRC of £2,515.20. The Company made no payments against this liability which remained due and outstanding at liquidation. On 29 January 2016 the Company filed a return for the period ended 30 April 2016 that declared a liability due to HMRC of £8,081.00. The Company made no payments against this liability which remained due and outstanding at liquidation. Comparative treatment of creditors/apportionment of income Between 7 August 2015 and 30 January 2017 payments totalling £643,496.79 were made from the Company bank accounts, of which £55,668.00 paid to a connected company, at least £9,300 was paid to Mr Howell, £31,619.37 expended in personal expenditure, and £27,429.50 paid to HMRC.

  • HMRC was the sole creditor in the liquidation. 

    This information is correct as at 2 / 8 / 2019



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