Case details for Stefano Luciano LEANEY

Name: Stefano Luciano LEANEY

Name: TECHNICAL LIFT RESOURCES LIMITED

Date of Birth: 9 / 1 / 1988

Date Order Starts: 5 / 4 / 2022

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08658302

Last Known Address: 3 Nascot Street,, , , , LONDON,, W12 0HE

Conduct: Stefano Luciano Leaney (“Mr Leaney”) failed to ensure that Technical Lift Resources Limited (“the company”) fulfilled its statutory obligations to submit returns and remit taxes when due to HM Revenue and Customs (“HMRC”) and caused the company to trade to the detriment of HMRC from 7 April 2016 in respect of VAT until September 2018 when the company ceased trading. In particular: VAT The return for the quarter ended 02/16 was due for submission and payment on 7 April 2016 but it was received without payment on 6 May 2016 and showed VAT payable of £2,316.30. Returns for the six quarters 05/16 to 08/17 were not submitted by the due date as a result of which assessments and surcharges totalling £15,901.00 and £1,479.55 were raised by HMRC. The returns were received without payment on 31 May 2018 and showed VAT payable of £37,070.73. The original surcharges were cancelled and the replacement surcharges totalled £3,439.23. The return for the quarter ended 11/17 was received without payment on 31 May 2018 and showed VAT payable of £5,457.82. No further returns were submitted by the company as a result of which assessments and surcharges totalling £20,430.00 and £2,715.30 were raised by HMRC for the quarters 02/18 to 11/18. The liability therefore increased by £62,958.55, excluding surcharges of £6,154.53, in the period 8 April 2016 to September 2018. Comparative Treatment The company’s bank statements show that in the period 8 April 2016 to September 2018 payments totalled £430,428.94 and nothing was paid to HMRC in respect of VAT. During the same period at least £135,656.89 was paid for the benefit of Mr Leaney. At the date of liquidation, the company owed a further £34,600.00 to HMRC in respect of Corporation Tax and £10,040.56 for penalties, interest and costs. 

This information is correct as at 21 / 3 / 2022



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