Name: David Withey

Name: Withey's Welding & Steel Fabrication Ltd

Date of Birth: 13 / 12 / 1977

Date Order Starts: 30 / 6 / 2025

Disqualification Length: 3Years and 6months Years 0 Month(s)

CRO Number: 09039265

Last Known Address: 93 Paxcroft Way, , , , TROWBRIDGE, BA14 7DJ

Conduct: Mr David Withey (“Mr Withey”) failed to ensure that Withey’s Welding & Steel Fabrication Ltd (“Withey’s Welding”) met its financial obligations to HM Revenue & Customs (“HMRC”) in respect of PAYE/NIC/CIS and Value Added Tax (“VAT”). In addition, caused Withey’s Welding to trade to the detriment of HMRC for PAYE/NIC/CIS from 22 February 2020 and for VAT from 07 March 2020, in that: Income Tax (PAYE/NIC/CIS) • For tax year 2019/20 Withey’s Welding submitted RTI tax returns to HMRC which showed that a total of £11,232 was due and CIS of £1,342 was owed. HMRC allocated employment allowances totalling £3,000 and payment of £939 was made resulting in an outstanding balance of £8,635 for PAYE/NIC for months January to March 2020. • For the tax year 2020/2021 Withey’s Welding submitted RTI tax returns to HMRC which showed that a total of £62,890 was due. HMRC allocated employment allowances totalling £4,000 resulting in an outstanding balance of £58,890. CIS of £130 was owed and outstanding. No payments were made. • For the tax year 2021/2022 Withey’s Welding submitted RTI tax returns to HMRC which showed a total of £79,476 was due. No payments were allocated to this tax year. • For months 1 to 8 of tax year 2022/2023 Withey’s Welding submitted RTI tax returns to HMRC which showed a total of £37,785 was due. No payments were made. • HMRC made an assessment for month 9 of tax year 2022/2023 for PAYE and NIC of £7,772. • The outstanding liability for PAYE and NIC based on returns for tax year 2019/2020 to 2022/2023 totalled £183,444, plus CIS of £1,472, an assessment of £7,772 and interest £1,126. VAT • Withey’s Welding registered for VAT on 14 May 2014. • Withey’s Welding filed VAT returns for quarter period ending 31 January 2019 to 31 March 2021 and 28 February 2022 totalling £163,283. • Withey’s Welding filed VAT claims for quarter period ending 31 May 2021 to 30 November 2021, 31 May 2022 and 31 August 2022 totalling £73,916. • The total VAT outstanding based on returns filed was for quarter period ending 31 October 2019 to 28 February 2022 totalling £89,368. • Withey’s Welding made payments of £16,058 from 10 June 2019 to 10 May 2021. • Consequently, the sum of £73,310 remained outstanding to HMRC in respect of VAT liability for quarter period ending 31 January 2020 (due to be paid on 07 March 2020) to 28 February 2022. • Withey’s Welding failed to submit any further returns and HMRC made assessments, for quarter period ending 31 November 2022 and 28 February 2023 totalling £21,195. • As a result of the failure to make sufficient payments, surcharges of £4,846 were incurred that remain outstanding at the date of liquidation. Comparable treatment • Company bank statements for the period 22 February 2020 to 15 March 2023 shows payments of £3,134,392 consisting of payments to creditors of £2,086,922, wages £507,547, finance £108,481 and loan £100,068. In this period only £27,637 was paid to HMRC. • During the period 11 June 2021 to 11 November 2022 Withey’s Welding made repayments totalling £12,046 towards the Bounce Back Loan. • At liquidation HMRC stated that the amount due to them was £313,931, whilst the amount due to other creditors was £284,031 including £38,759 due to a Bounce Back Loan and £70,000 to a connected company. 

This information is correct as at 11 / 6 / 2025

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