Case details for ANDREW KEVIN THOMAS

Name: ANDREW KEVIN THOMAS

Name: THOMAS DEVELOPMENTS (WREXHAM) LIMITED

Date of Birth: 22 / 8 / 1986

Date Order Starts: 20 / 11 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08883352

Last Known Address: 10 WESTWOOD DRIVE, THE FAIRWAYS, , , WREXHAM, LL13 9GE

Conduct: Mr Andrew Thomas (“Mr A Thomas”) caused Thomas Developments (Wrexham) Limited (“TDW”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) by failing to make payments in full in respect of Value Added Tax (“VAT”) from 07 October 2015 to 17 May 2017 resulting in a VAT liability of £169,793 at Liquidation. In addition TDW failed to comply with its statutory obligations to make VAT returns as and when due from 07 July 2016 onwards. In that :

  • TDW filed returns for the quarters ended 31 May 2015 to 28 February 2016 with VAT liabilities, including surcharges, totalling £133,917.
  • Between 20 October 2015 and 11 January 2016 TDW made payments totalling £31,000 which were allocated by HMRC to the quarter ending 31 May 2015, which was due for payment on 07 July 2015. A further payment of £5,000 was made on 29 January 2016 which cleared the liability (including surcharges) for the quarter ended 31 May 2015 with the remaining £1,338 being allocated against the quarter ended 31 August 2015 by HMRC.
  • TDW made two further payments of £5,000 each on 08 February 2016 and 23 February 2016 which were allocated against the period ended 31 August 2015 by HMRC, leaving £11,338 outstanding. No further payments were made by TDW.
  • The last VAT return TDW filed was on 11 April 2016 for the quarter ended 28 February 2016. TDW filed no further VAT returns with HMRC raising assessments and surcharges totalling £81,875 for the quarters ending 31 May 2016 to 31 May 2017 inclusive.
  • At Liquidation, TDW’s VAT liability totalled £169,793. Detrimental Treatment
  • Accounts for year ended 28 February 2015 show total creditors of £75,020. At Liquidation, TDW’s creditors total £235,088 of which trade creditors total £120.
  • Analysis of available bank statements shows a total of £262,681 was paid out between 02 December 2016 and 27 April 2017, of which none was paid to HMRC in respect of VAT. The statements also show that loan creditors of TDW were repaid a total of £30,518 during the period when no payments were made in respect of VAT. 

    This information is correct as at 23 / 11 / 2018



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