Case details for Kelly LUXON

Name: Kelly LUXON


Date of Birth: 8 / 7 / 1971

Date Order Starts: 26 / 3 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08736978

Last Known Address: 12 Old Park Ridings,, , , , LONDON,, N21 2EU

Conduct: 1. Kelly Luxon (Mr Luxon) failed to ensure that KJ Luxon Construction Ltd (“KJ Luxon”) complied with its statutory obligations to submit timely returns to HMRC and caused KJ Luxon to trade to the detriment of HMRC from 7th June 2014 onwards. At liquidation on 25th January 2017 HMRC submitted claims in the liquidation for £139,469.74 including interest, penalties and surcharges. In that: - a. KJ Luxon failed to submit any VAT returns to HMRC from the VAT period 04/14 until the VAT period ending 10/16. b. KJ Luxon also failed to submit any Corporation Tax and CIS returns to HMRC during its trading period. C. HMRC was not aware of KJ Luxon outstanding HMRC liabilities and therefore had to raise assessments in respect of VAT and Corporation Tax. No claim was submitted by HMRC in respect of CIS liabilities. D. HMRC submitted claims in the liquidation for £118,758.29 in respect of VAT, comprising assessed VAT, surcharges and interest, £20,060 in respect of Corporation Tax, interest and penalties and accrued interest of £651.46 to the date of insolvency. E. The summarised accounts prepared for KJ Luxon list turnover at £2,010,547. Of its available income a total of £2,654 was paid to HMRC in respect of its VAT liabilities, the last payment being made on 24th April 2015, some 9 months before the date of liquidation. F. The remaining sum of £2,007,893 included payments of at least £138,014.60 to the director as remuneration (£21,600) and director’s loans (£116,414.60). G. According to the statement of affairs, KJ Luxon failed with an estimated deficiency to creditors of £119,634.33 of which £113,728.98 was owed to HMRC and £5,905.35 to trade and expense creditors. 

This information is correct as at 6 / 3 / 2019

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