Case details for Emma Margaret Hemingway

Name: Emma Margaret Hemingway

Name: WCG PIPETEC LIMITED

Date of Birth: 5 / 11 / 1978

Date Order Starts: 15 / 5 / 2019

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 08660215

Last Known Address: Calf Croft, Cracoe, , , , SKIPTON, BD23 6LD

Conduct: Emma Margaret Hemingway (“Mrs Hemingway”) caused or allowed WCG Pipetec Limited (“WCG”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Pay As You Earn tax (“PAYE”) and National Insurance Contributions (“NIC”) from at least 10 November 2014 to 14 September 2016, the date of her resignation, and in respect of Value Added Tax (“VAT”) from 07 January 2015 to 14 September 2016, resulting in a total liability of £127,038 when she resigned. Over this period the company expended £872,392, of which at least £205,916 was paid to trade creditors whilst £2,000 was paid to HMRC according to their records: PAYE/NIC

  • HMRC submitted a claim in the liquidation totalling £106,095 in respect of PAYE/NIC for the 2014/2015, 2015/2016 and 2016/2017 tax years based on returns submitted until June 2016.
  • HMRC records show that WCG made one payment, in the sum of £2,000, on 05 June 2015 which was allocated to the 2014/2015 tax year. VAT
  • WCG failed to submit any returns or payments to HMRC in respect of VAT throughout its trading period, the first outstanding being for the quarter ended 30 November 2014 (due for payment on 07 January 2015).
  • HMRC submitted a claim in the liquidation in the amount of £28,548 based on estimated assessments (including surcharges of £2,083), of which £20,943 (including surcharges of £1,535) was due and payable prior to Mrs Hemingway’s resignation as a director. Differential Treatment
  • A review of WCG’s bank account shows that between 10 November 2014 and 14 September 2016, the total sum of £872,392 was expended, of which £313,647 was paid as wages, at least £205,916 was paid against trade/ expense liabilities and £223,357 was paid to connected companies.
  • During the same period HMRC records show that one payment of £2,000 was made to HMRC in respect of PAYE/NIC and no payments were made to HMRC in respect of VAT.
  • As at 14 September 2016, outstanding HMRC liabilities amount to £127,038, whilst in the liquidation trade creditor claims amount to £3,482, a connected company is owed £15,000 and the company’s bank is owed £84,908 in respect of the overdraft facility. 

    This information is correct as at 21 / 5 / 2019


    Name: James Timothy Hemingway

    Name: WCG PIPETEC LIMITED

    Date of Birth: 28 / 11 / 1975

    Date Order Starts: 15 / 5 / 2019

    Disqualification Length: 4 Years 0 Month(s)

    CRO Number: 08660215

    Last Known Address: Calf Croft,, , Cracoe, , SKIPTON, BD23 6LD

    Conduct: James Timothy Hemingway (“Mr Hemingway”) caused or allowed WCG Pipetec Limited (“WCG”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Pay As You Earn tax (“PAYE”) and National Insurance Contributions (“NIC”) from at least 10 November 2014, to 11 November 2016, the date of liquidation, and in respect of Value Added Tax (“VAT”) from 07 January 2015 to 11 November 2016, resulting in a total liability at liquidation of £134,643. Over this period the company expended £872,479, of which at least £205,916 was paid to trade creditors whilst £2,000 was paid to HMRC according to their records: PAYE/NIC

  • HMRC submitted a claim in the liquidation totalling £106,095 in respect of PAYE/NIC for the 2014/2015, 2015/2016 and 2016/2017 tax years based on returns submitted until June 2016.
  • HMRC records show that WCG made one payment, in the sum of £2,000, on 05 June 2015 which was allocated to the 2014/2015 tax year. VAT
  • WCG failed to submit any returns or payments to HMRC in respect of VAT throughout its trading period, the first outstanding being for the quarter ended 30 November 2014 (due for payment on 07 January 2015).
  • HMRC submitted a claim in the liquidation in the amount of £28,548 based on estimated assessments, including surcharges of £2,083. Differential Treatment
  • A review of WCG’s bank account shows that between 10 November 2014 and 11 November 2016, the date of liquidation, the total sum of £872,479 was expended, of which £313,647 was paid as wages, at least £205,916 was paid against trade/ expense liabilities and £223,357 was paid to connected companies.
  • During the same period HMRC records show that one payment of £2,000 was made to HMRC in respect of PAYE/NIC and no payments were made to HMRC in respect of VAT.
  • As at the date of liquidation HMRC liabilities total £136,214, including £100 Corporation Tax penalty and £1,471 Employee Allowance, whilst trade creditor claims amount to £3,482, a connected company is owed £15,000 and the company’s bank is owed £84,908 in respect of the overdraft facility. 

    This information is correct as at 21 / 5 / 2019



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