Case details for Peter Carl Vidamour

Name: Peter Carl Vidamour

Name: VISION HOME IMPROVEMENTS (NORTH) LTD

Date of Birth: 30 / 8 / 1974

Date Order Starts: 29 / 7 / 2019

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 08764839

Last Known Address: 19 Fields End, , , , LIVERPOOL, L36 5YQ

Conduct: Peter Carl Vidamour (“Mr Vidamour”) failed to ensure that Vision Home Improvements (North) Limited (“Vision”) fulfilled its statutory obligtions to remit taxes when due to HM Revenue & Customs (“HMRC”) and caused Vision to trade to the detriment of HMRC from 15 September 2015, when he was appointed as a director, in respect of Value Added Tax (“VAT”) and from at least 23 October 2015 in respect of PAYE/NIC/CIS until January 2017 when Vision ceased trading. In that: VAT

  • Vision submitted a VAT return of £2,336 for the period 1 March 2015 to 31 May 2015. This return was due to be paid by 7 July 2015 however no payments were made in respect of this liability prior to that date. On 7 July 2015 Vision had VAT arrears of £2,336 and was therefore in arrears with respect to VAT by no later than 8 July 2015.
  • He was appointed as a director on 15 September 2015. Vision was in arrears with respect to VAT from the date of his appointment.
  • Vision submitted five further VAT returns totalling £50,820 for the period 1 June 2015 to 31 August 2016. Vision failed to submit VAT returns for the period after that, and HMRC raised assessments totalling £12,969 for that period.
  • In the period 15 September 2015 to January 2017 payments totalling £18,586 were made to HMRC in respect of VAT.
  • Vision’s VAT liability therefore increased by £45,203 from £2,336 to £47,539, excluding surcharges, in the period 15 September 2015 to January 2017. PAYE/NIC/CIS
  • Vision has a liability in the liquidation of £157 in respect of PAYE/NIC/CIS for the month to 5 October 2015, which ought to have been paid by 22 October 2015. Vision was therefore in arrears for PAYE/NIC/CIS by no later than 23 October 2015.
  • Vision has a PAYE/NIC/CIS liability in the liquidation of £83,278 for the period 6 April 2015 to January 2017 which is based entirely on returns.
  • Vision made payments totalling £47,664 to HMRC in respect of PAYE/NIC/CIS in the period 15 September 2015 to January 2017 when trading ceased, however some of those payments were made in respect of the 2014/15 tax year. Comparative Treatment
  • Vision’s bank statements show that in the period 15 September 2015 to January 2017 Vision received £2,269,833 into its bank account and expended £2,288,040 from the account. In that period Vision made payments totalling £66,250 to HMRC in respect of PAYE/NIC and VAT. Creditors in the liquidation total £248,882 of which HMRC are owed £138,844 

    This information is correct as at 8 / 7 / 2019



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