Case details for Martin David AITKEN

Name: Martin David AITKEN

Name: MDA CONTRACTORS LTD

Date of Birth: 2 / 2 / 1967

Date Order Starts: 9 / 8 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08713165

Last Known Address: 15 COVERACK WAY, , , , PORTSMOUTH, PO6 4SX

Conduct: Martin David Aitken (“Mr Aitken”) caused MDA Contractors Ltd (the “Company”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”), Corporation Tax (“CT”) and Construction Industry Scheme tax (“CIS”) from at least 7 February 2016 to 25 September 2017 and as a result at liquidation HMRC was owed at least £100,101.03. In that: VAT

  • The Company filed a VAT return for the period ended 07/15 that declared a liability due to HMRC of £5,987.13. The Company paid £3,203.04 leaving a balance of £2,784.09 due and outstanding at liquidation. HMRC raised a surcharge in the sum of £598.71 that remained outstanding at liquidation.
  • The Company filed two VAT returns for the periods ended 10/15 & 04/17 that declared a total liability due to HMRC of £12,339.15. The Company paid these liabilities in full.
  • The Company filed five VAT returns for the periods ended 01/16, 04/16, 07/16, 10/16 & 01/17 that declared a total liability due to HMRC of £59,532.69. HMRC raised five corresponding surcharges in the total sum of £8,929.88. The Company made no payments and these liabilities remained due and outstanding at liquidation.
  • In the absence of a filed VAT return HMRC raised an assessment for the period ended 07/17 in the total sum of £5,725.00 and a corresponding surcharge for £858.75. The Company made no payments and these liabilities remained due and outstanding at liquidation.
  • HMRC claimed interest of £130.12 on the outstanding VAT due. CT
  • On 17 July 2015 the Company filed a CT return for the period ended 31 October 2014 that declared a liability due to HMRC of £8,046. The Company paid £4,800 leaving a balance of £3,246 due and outstanding at liquidation.
  • On 16 June 2016 the Company filed a CT return for the period ended 31 October 2015 that declared a liability due to HMRC of £8,022.80. The Company made no payments and this liability remained due and outstanding at liquidation. CIS
  • For the tax year 2015/2016 the Company submitted monthly Real Time Information (“RTI”) for months 1 – 12 that declared £41,303.45 due to HMRC in respect of CIS. Against this liability the Company paid £850. The Company submitted Employment Payment Summary submissions that claimed £30,050.34 that further reduced the balance due. At liquidation at least £10,403.11 remained due. Comparative treatment of creditors/apportionment of income
  • Between 7 February 2016 and 25 September 2017 payments totalling £707,968.72 were made from the Company bank account, of which at least a net £73,638.50 was paid to Mr Aitken and £30,859.64 was paid to HMRC.
  • On 13 September 2017 the final trade debtor receipts of £22,500 were paid into the Company bank account. On the same day he transferred £22,200 to himself, leaving a balance of £300.13 in the bank account.
  • HMRC was the sole creditor in the liquidation. 

    This information is correct as at 9 / 8 / 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.

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