Case details for RACHEL JANE COOPER

Name: RACHEL JANE COOPER

Name: SEA BREEZE LEISURE LIMITED

Date of Birth: / /

Date Order Starts: 19 / 2 / 2019

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 08855370

Last Known Address: 19 GLENIVES CLOSE, ST IVES, , , RINGWOOD, BH24 2PD

Conduct: From 07 July 2014 Ms Rachel Jane Cooper (“Ms Rachel Cooper”) failed to ensure that Sea Breeze Leisure Limited (“Sea Breeze”) submitted accurate returns to HM Revenue & Customs (“HMRC”); for Value Added Tax (VAT) in respect of the quarters ended 31 May 2014 through to 31 May 2016 inclusive; and for Corporation Tax (“CT”) in respect of company accounting periods ended 31 January 2015 and 31 January 2016; resulting in under declarations of tax liabilities totalling £123,195 that remained unpaid at the date of liquidation. HMRC’s total claim is £173,506, including VAT surcharges, interest and a penalty.

  • HMRC conducted an audit inspection in August 2016 that identified that Sea Breeze’s accounts and VAT returns contained omissions, resulting in a substantial under-declaration of VAT as well as understated profits for CT purposes;
  • Following this HMRC inspection, Sea Breeze’s newly appointed accountants prepared revised accounts for the periods ended 31 January 2015 and 31 January 2016;
  • On 8 September 2017, after the completion of Sea Breeze’s revised accounts, HMRC raised CT assessments against Sea Breeze totalling £43,262 in respect of periods ended 31 January 2015 and 31 January 2016. This sum remains outstanding;
  • On 19 October 2017, HMRC issued VAT assessments against Sea Breeze totalling £79,933 in respect of under-declared VAT for the quarters from quarter ended 31 May 2014 to quarter ended 31 May 2016 inclusive. This sum remains outstanding;
  • On the same date, 19 October 2017, HMRC issued further VAT assessments against Sea Breeze totalling £22,193 in respect of the quarters from quarter ended 30 November 2016 to quarter ended 31 May 2017 inclusive. This sum remains outstanding;
  • Sea Breeze did not challenge or appeal against the assessments raised by HMRC, or pay the liabilities due, and HMRC issued a warning of winding-up action against the company on 30 November 2017;
  • Sea Breeze went into Creditors Voluntary Liquidation on 26 January 2018;
  • HMRC’s total claim is £173,506, including VAT surcharges, interest and a penalty. 

    This information is correct as at 10 / 4 / 2019


    Name: DEBBIE MARIE COOPER

    Name: SEA BREEZE LEISURE LIMITED

    Date of Birth: 25 / 12 / 1982

    Date Order Starts: 19 / 2 / 2019

    Disqualification Length: 5 Years 0 Month(s)

    CRO Number: 08855370

    Last Known Address: 1 BUNTING ROAD, , , , FERNDOWN, BH22 9QZ

    Conduct: From 07 July 2014 Debbie Marie Cooper (“Mrs Debbie Cooper”) failed to ensure that Sea Breeze Leisure Limited (“Sea Breeze”) submitted accurate returns to HM Revenue & Customs (“HMRC”); for Value Added Tax (VAT) in respect of the quarters ended 31 May 2014 through to 31 May 2016 inclusive; and for Corporation Tax (“CT”) in respect of company accounting periods ended 31 January 2015 and 31 January 2016; resulting in under declarations of tax liabilities totalling £123,195 that remained unpaid at the date of liquidation. HMRC’s total claim is £173,506, including VAT surcharges, interest and a penalty.

  • HMRC conducted an audit inspection in August 2016 that identified that Sea Breeze’s accounts and VAT returns contained omissions, resulting in a substantial under-declaration of VAT as well as understated profits for CT purposes;
  • Following this HMRC inspection, Sea Breeze’s newly appointed accountants prepared revised accounts for the periods ended 31 January 2015 and 31 January 2016;
  • On 8 September 2017, after the completion of Sea Breeze’s revised accounts, HMRC raised CT assessments against Sea Breeze totalling £43,262 in respect of periods ended 31 January 2015 and 31 January 2016. This sum remains outstanding;
  • On 19 October 2017, HMRC issued VAT assessments against Sea Breeze totalling £79,933 in respect of under-declared VAT for the quarters from quarter ended 31 May 2014 to quarter ended 31 May 2016 inclusive. This sum remains outstanding;
  • On the same date, 19 October 2017, HMRC issued further VAT assessments against Sea Breeze totalling £22,193 in respect of the quarters from quarter ended 30 November 2016 to quarter ended 31 May 2017 inclusive. This sum remains outstanding;
  • Sea Breeze did not challenge or appeal against the assessments raised by HMRC, or pay the liabilities due, and HMRC issued a warning of winding-up action against the company on 30 November 2017;
  • Sea Breeze went into Creditors Voluntary Liquidation on 26 January 2018;
  • HMRC’s total claim is £173,506, including VAT surcharges, interest and a penalty. 

    This information is correct as at 10 / 4 / 2019



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