Case details for ROBERT STEVEN SAXBY

Name: ROBERT STEVEN SAXBY

Name: R S Tiling Services Limited

Date of Birth: 10 / 9 / 1984

Date Order Starts: 13 / 12 / 2018

Disqualification Length: 3` Years 6 Month(s)

CRO Number: 09113425

Last Known Address: FLAT 3,, 28 Tetney Road, , , Humberstone, DN36 4JF

Conduct: Mr Robert Steven Saxby (“Mr Saxby”) caused R S Tiling Services Ltd (“R S Tiling”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of VAT from 7 June 2015 to 28 September 2017, PAYE/NIC/CIS from 22 December 2014 to 28 September 2017 and Corporation Tax from 1 May 2016 to 28 September 2017, as follows: VAT

  • R S Tiling submitted the VAT return for the quarter ending 04/15 (£2,073) on 5 October 2015 and the direct debit payment for this return failed.
  • HMRC then received returned mail and marked their file as a “missing trader”. When a new address was confirmed, the file marker was removed and this resulted in a VAT return being due for a 12 month period ending 04/16. The VAT return was submitted on 6 July 2016 showing the amount due was £14,451 and the direct debit payment for this return failed.
  • The VAT return for the quarter ending 07/16 was a repayment of £508 and this amount was offset against the total debt on file at that time of £16,524, leaving a debt of £16,016.
  • The VAT return for the quarter ending 10/16 (£4,500) was submitted on 18 January 2017 with no payment.
  • R S Tiling did not submit any further VAT returns which led to HMRC issuing assessments for the quarters ending 01/17, 04/17, 07/17 and 10/17.
  • At the date of liquidation, £36,772 was owing to HMRC in respect of VAT. PAYE/NIC/CIS
  • The PAYE, NIC and CIS debts started accruing from the period ending 5 December 2014, which was due for payment on 22nd December 2014.
  • R S Tiling made no payments during the tax years 2015/16, 2016/17 and 2017/18.
  • HMRC have charged interest of £105 and penalties of £4,600.
  • At the time of liquidation, £29,992 was outstanding in respect of PAYE, NIC, CIS, penalties and interest. Corporation Tax
  • RS Tiling submitted the Corporation Tax return for the period ending 31 July 2015 but failed to make the payment due of £2,975.
  • R S Tiling incurred a penalty of £100 in respect of the Corporation Tax for the period ending 31 July 2016.
  • At the date of liquidation, £3,075 was outstanding in respect of Corporation Tax. Total HMRC liability
  • At liquidation HMRC have claimed a total liability of £69,956, which includes accrued interest of £117. Comparative treatment of HMRC and other creditors
  • At cessation of trade HMRC was R S Tiling’s largest creditor with debts totalling £69,956, from total liabilities of £96,861. At this date other creditors stood at £26,905.
  • Unaudited financial statements for the period ending 31 July 2015 and claims made in the liquidation show the amounts due to HMRC have increased from £13,040 to £69,956 and amounts due to trade creditors have increased from £11,523 to £26,905. 

    This information is correct as at 26 / 11 / 2018



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

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