Case details for JOHN DAVID DOWER



Date of Birth: 24 / 4 / 1984

Date Order Starts: 1 / 2 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09179831


Conduct: John David Dower (“Mr Dower”) caused Tower Scaffolding Ltd (“Tower”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”), Corporation Tax, and Construction Industry Scheme tax (“CIS”) from at least 7 June 2015 resulting in estimated VAT liabilities of £29,929 (plus surcharges and penalties), estimated Corporation Tax liabilities of at least £6,700 and CIS penalties of at least £2,500 in a total claim from HMRC at liquidation of £43,131 (inclusive of interest and charges). In that:

  • A VAT liability was incurred for the period 04/15 to 07/17 of £29,929. No payments were made, however a credit of £949.97 was applied which reduced the earliest VAT by £671.97 and the surcharges by £278.
  • VAT assessments were raised by HMRC for periods 10/17 and 01/18 totalling £3,113. The payments for both of these periods fell due following liquidation, and therefore non-payment is not being criticised.
  • Surcharges and penalties have been applied totalling £2,450.88 at liquidation. The total amount claimed by HMRC for VAT at liquidation was £33,721.
  • A liability for Corporation Tax, interest and penalties for the periods to 31/08/15 and to 31/08/16 has been incurred totalling £6,700.
  • CIS penalties have been incurred for the period from 06/12/16 to 05/11/17 totalling £2,500. Differential Treatment
  • Between 31 August 2015 and the date of the Winding Up Order the total debt to HMRC has risen by £34,088 whilst the debt to the company’s other creditors has reduced by £11,923.
  • Analysis of Tower’s bank account show that between 7 June 2015 and 15 February 2017, the company received income totalling £210,974.44. Payments to HMRC during this period totalled £0, while payments to Mr Dower totalled £73,156.
  • At liquidation, Tower had total liabilities of £49,581, of which £43,131 was claimed by HMRC and £6,450 by other creditors. 

    This information is correct as at 14 / 1 / 2019

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