Case details for AARON SEAN GAUGHAN



Date of Birth: 24 / 1 / 1990

Date Order Starts: 13 / 6 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09022496

Last Known Address: 14 Woodcroft, , , , London, N21 3QP

Conduct: Aaron Sean Gaughan (“Mr Gaughan”) failed to ensure Gaughan Facilities Limited (“Gaughan) complied with its statutory obligations to file any returns and make any payments when due and caused Gaughan to trade to the detriment of H M Revenue & Customs (“HMRC”) from 7 January 2015 in respect of VAT and from at least 22 May 2015 in respect of CIS. At liquidation HMRC are owed £175,400 in that: - VAT

  • Assessments were issued for the quarters ended 11/14, 02/15, 05/15, 08/15, 11/15 and 02/16 for amounts totalling £25,381
  • An inspection of the records in May 2016 determined that a further £63,230 was in fact due for those quarters
  • Civil penalties totalling £42,536 were also issued to the company
  • No payments have been made
  • VAT outstanding at liquidation amounts to £143,430 CIS
  • £5,720 remains outstanding for the 2014/2015-tax year
  • £21,050 remains outstanding for the 2015/2016-tax year
  • £700 in respect of PAYE and CIS remains outstanding for the2015/2016 and 2016/2017 tax years Comparative Treatment
  • The liquidator has determined that the bank account was closed on 9 October 2015, that is some 7 months prior to liquidation. Before the bank account was closed 8 large sums of money were paid to Mr Gaughan for amounts totalling £82,075 including a payment of £23,000 2 days before the closure of the bank account. Mr Gaughan states that the company continued to trade using his personal account after this date. Period 

    This information is correct as at 1 / 8 / 2019

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