Case details for NEIL WORTHINGTON

Name: NEIL WORTHINGTON

Name: NETWORK SOLUTIONS ASSIST LIMITED

Date of Birth: 10 / 4 / 1973

Date Order Starts: 26 / 7 / 2019

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 08861165

Last Known Address: Gwern Hall Cottage, Llanarmon Road, , , Bwlchgwyn, LL11 5YP

Conduct: 1. Neil Worthington (“Mr Worthington”) caused Network Solutions Assist Limited (“NSA”) to trade to the detriment of HM Revenue & Customs (“HMRC”) from at least 08 September 2015 respect of Value Added Tax (“VAT”), and from at least 22 January 2017 in respect of Pay As You Earn (“PAYE”) contributions, until Liquidation on 29 June 2018, whilst maintaining payments to himself and other creditors. VAT

  • NSA submitted VAT returns for the quarters ending April 2015 and July 2015.
  • In the absence of returns, HMRC raised assessments for the quarters ending October 2015 to October 2017 inclusive.
  • On 01 March 2018 ASH submitted retrospective VAT returns for the quarters ending October 2015 to October 2017 inclusive, resulting in VAT liabilities totalling £88,741, including surcharges.
  • NSA submitted a VAT return for the quarter ending January 2018, resulting in a VAT liability of £102,136, including surcharges.
  • In the absence of returns, HMRC raised further assessments and surcharges to the quarter ending April 2018 resulting in VAT liabilities totalling £134,934.
  • HMRC submitted a proof of debt in the Liquidation of NSA totalling £145,987 for unpaid VAT, surcharges and interest.
  • NSA made a single payment of £6,337 on 03 February 2016. NSA made no further payments of its VAT liability at any other time. PAYE
  • NSA submitted a PAYE return for the quarter ending October 2016, which resulted in an unpaid VAT liability of £8,727.
  • NSA made a payment to HMRC of £3,456 on 04 November 2016 in respect of its PAYE liabilities, leaving a liability of £5,270 owed. NSA made no further payments to HMRC in respect of its PAYE liabilities at any other time.
  • NSA submitted further PAYE returns to HMRC for quarters ending January 2017 and April 2017.
  • NSA then submitted monthly returns for the periods from May 2017 to May 2018 inclusive, resulting in PAYE liabilities of £37,859.
  • In the absence of returns, HMRC raised assessments for the periods June 2018 and July 2018. HMRC submitted a proof of debt in the Liquidation of NSA totalling £41,945 for unpaid PAYE and interest. Differential Treatment Between 08 September 2015 and the closure of the bank account on 09 June 2018, NSA received funds totalling £1,332,374, and in the same period expended funds totalling £1,343,145, of which included the following
  • Net payments to himself totalling £223,607 including £76,644 between 21 August 2017 and 26 April 2018 after HMRC had issued him with a demand for payment in full of NSA’s outstanding liabilities on 10 August 2017. Of this amount, £26,615 was a single payment on 11 January 2018.
  • Payments to his wife totalling £36,304.
  • Net payments to other individuals totalling £136,158.
  • Payments to other creditors totalling £926,530. 2. From 18 May 2018 at the latest, he caused debtors of NSA to make payments totalling at least £16,501 to a bank account that was owned and operated by a successor company of NSA, at a time when he was aware that HMRC intended to take winding up action against NSA. 

    This information is correct as at 9 / 7 / 2019



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gov.uk with details of the error that you have found.

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