Case details for Phillip Andrew Dobson

Name: Phillip Andrew Dobson


Date of Birth: 18 / 7 / 1964

Date Order Starts: 30 / 7 / 2019

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 08769623

Last Known Address: 11 GREETWELL GATE, LINCOLN, , , , LN2 AAW

Conduct: Mr Philip Andrew Dobson (“Mr Dobson”) failed to comply with his statutory duties to ensure that Greetwell Roofing Limited (“Greetwell Ltd”) made timely payments and returns as and when due to HM Revenue & Customs (“HMRC”) in relation to Value Added Tax (VAT) from quarter 12/16 to the cessation of trade (27.10.17) and the Construction Industry Scheme (CIS) from 2015 / 2016 to the cessation of trade. As a result Mr Dobson caused the company to trade to the detriment of HMRC from resulting in a liability of £160,602.53, in that CIS

  • HMRC’s records show that Mr Dobson failed to adequately deal with Greetwell Ltd’s CIS obligations. From the tax period 2015/2016 to 2017/2018 unpaid arrears of £53,708.53 accrued.
  • In addition to the accrued arrears penalties totalling £6,162.00 and interest of £292.92 are outstanding giving rise to total liability of £60,163.45.
  • In the period 2016/2017 one payment of £157.76 was made on 16.01.17. VAT
  • HMRC’s records show that Greetwell Ltd submitted VAT returns for the 13 quarters up to 06/17 which showed liabilities due totalling £29,264.06 inclusive of surcharges totalling £5,670.26, penalties of £8,661.00 and interest totalling £516.89.
  • HMRC raised assessment for quarters 09/17 and 12/17 totalling £5,935.00. An additional VAT assessment was made by HMRC 16.06.17 for periods 06/14 to 12/16 for additional VAT liability of £39,849.38, plus interest charges of £1,871.39, under section 73 of the VAT act 1994. Greetwell Ltd were notified of this by letter from HMRC.
  • Greetwell Ltd fell into arrears with VAT during quarter 09/16 when payment for the surcharge for the quarter of £1,393.66 fell due and was not paid.
  • Time to pay arrangements were entered into by Mr Dobson with HMRC. Initial contact was made by Mr Dobson with HMRC 03.03.2015 and an initial payment of £500.00 was paid 15.04.2015.
  • From this date to 12.10.17 payments were made to total £40,388.01. However, whilst historic arrears were addressed VAT liability continued to accrue and was not addressed. Total payments in the last 12 months of trading (to 27.10.17) were £12,623.41.
  • The last payment to HMRC in respect of VAT was £1,110.79 on 11/01/2017.
  • The HMRC claim for VAT is £77,944.24 not including surcharges. Comparative Treatment
  • Filed accounts show that Creditors due at year ended 31.10.14 were £15,676.00 and at year ended 31.10.15 were £24,796.00.
  • Partial bank statements are held for Mr Dobson’s personal account from period 04.12.14 to 27.10.17 and for Greetwell Ltd’s business account from 01.06.17 to 19.12.17.
  • Analysis shows that in the final 12 months of trading receipts to both accounts totalled £106,829.29. Payments to HMRC show as £8,610.05, wage payments to sub-contracted employees show as £45,272.54 and apparent general business expenditure as £54,647.47.
  • It should be noted that Mr Dobson used his own personal bank account for the majority of business transactions as well as personal expenditure (as supplied by accountant / IP)
  • The position on the date of Liquidation, 05.12.17, was that £163,002.53 was owed to creditors, of which £160,602.53 is claimed by HMRC and £2,400.00 by Chartered Accountants. 

    This information is correct as at 2 / 8 / 2019

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