Case details for Dirk Johannes Theodorus Van MIERLO

Name: Dirk Johannes Theodorus Van MIERLO


Date of Birth: 11 / 12 / 1973

Date Order Starts: 16 / 4 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08713838

Last Known Address: 27 Weston Road, , , , LONDON, W4 5NL

Conduct: Dirk Johannes Theodorus Van Mierlo (“Mr Van Mierlo”) failed to ensure that Dirk Van Mierlo Consultants Limited (“DVM”) met its financial commitments as regards to Corporation Tax (“CT”) and Value Added Tax (“VAT”) and caused DVM to continue trading whilst withdrawing funds for the benefit of himself. As a result DVM became unable to meet its financial commitments to HM Revenue and Customs (HMRC) as and when they became due from 07 December 2015 in respect of VAT and 01 August 2016 in respect of CT. In that: VAT

  • VAT liabilities began to accrue from quarter 10/15 (due for payment in full by 07 December 2015) onwards. Returns were made for the quarters 10/15 to 01/18 totalling £56,380 (excludes VAT Officers Assessment, Surcharges, Penalty and Interest);
  • Late VAT payments totalling £28,745 were made from 15 November 2016 to 30 November 2017. HMRC offset these against the oldest debts from and including the quarter 10/2015 to, in part, quarter 01/17;
  • On 16/02/17 an Officer’s Assessment for £7,438 plus interest was issued in respect of under-declared VAT liabilities for the quarters 07/15 to 04/16;
  • At liquidation the outstanding VAT liability was £41,764 (inclusive of VAT Officers Assessment, Penalty and Interest). CT
  • For the year ending 31.10.2015 CT of £28,135 was due for payment by 01 August 2016. For the years ending 31 October 2016 and 31 October 2017 further CT totalling £73,973 fell due for payment. Additionally HMRC charged CT penalties of £1,400 and interest of £1,265. During the period 24 August 2016 and 15 June 2018 payments totalling £29,000 were made and offset by HMRC. The outstanding CT liability as at liquidation was £73,108 (excludes penalties and interest). Different Treatment
  • At liquidation DVM owed £117,844 to HMRC who were the only creditor;
  • As at 31 October 2015 Mr Van Mierlo was indebted to DVM in the sum of £10,178 in respect of an overdrawn director’s loan account. By 31 October 2017, after an interim dividend of £73,520 in the year ended 31 October 2017, Mr Van Mierlo’s debt to DVM had increased to £73,321. Between 01 November 2017 and liquidation Mr Van Mierlo drew a further £52,971 net from DVM’s bank account and, after adjustment for payments of £12,738 made by Mr Van Mierlo on behalf of DVM and a payment of £500 made by DVM on behalf of Mr Van Mierlo his debt to DVM was £114,054 at liquidation.
  • Between 01 August 2016 and liquidation sale receipts totalling £263,207 were deposited into DVM’s bank account. From those sales receipts, net payments of £206,214 were made to Mr Van Mierlo and £49,244 was paid to HMRC. 

    This information is correct as at 27 / 3 / 2019

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