Case details for JOHN LUSK MARR



Date of Birth: 1 / 8 / 1959

Date Order Starts: 12 / 7 / 2019

Disqualification Length: 4 Years  Month(s)

CRO Number: 08886406

Last Known Address: 4, Lasswade Court, 32, School Green, Lasswade, EH18 1NB

Conduct: Between 7 October 2015 and 17 March 2017 Mr John Lusk Marr caused Blue Bear Procurement LTD to trade to the detriment of HM Revenue & Customs with respect to Pay as You Earn Income Tax (PAYE), National Insurance Contributions (NIC), Value Added Tax (VAT) and Corporation Tax and to the benefit of himself. In that:- PAYE/NIC

  • Between years 2015/16 and 2016/17, £35,768 of PAYE/NIC was incurred and £600 was paid, leaving £35,168 unpaid. No payments have been received by HMRC PAYE/NIC since 26 July 2016. VAT
  • According to filed VAT returns, VAT of £12,870 is due in respect of VAT periods 08/15 to 05/16.
  • No VAT returns were submitted after the VAT period 05/16. HMRC have therefore raised an assessment of £8,054 for the period end 02/17.
  • Penalties and interest of £1,488 for the periods end 05/16 & 02/17 are also due.
  • No payments were made towards the company’s VAT liabilities during the period.
  • The total outstanding VAT liability for the periods 08/15 to 02/17 is, therefore, £22,412. Corporation tax
  • According to filed returns corporation tax of £19,421 is due for the accounting periods ending 28 February 2015 and 29 February 2016. No payments were made towards the corporation tax liability during the period. Detrimental Treatment
  • At the time of liquidation HMRC made a claim of £105,040 (including assessments raised post cessation of trading) whereas other creditors were owed £726.
  • Analysis of the company’s bank statements obtained for the period 1 March 2016 and 17 March 2017, when the company ceased trading, shows the company received payments into its bank account of £101,800. However payments totalling only £240 were made to HMRC out of the account during the period.
  • During the period of 7 October 2015 and 17 March 2017 payments totalling only £600 were received by HMRC for the company’s PAYE, NIC, VAT and corporation tax liabilities.
  • After the date of the 29 February 2016 accounts to the making of the winding up order, his director’s loan account increased from £61,550 to £158,068. He has therefore had the benefit of these funds to the detriment of HMRC. 

    This information is correct as at 21 / 6 / 2019

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