Case details for GARY KELVIN LINK

Name: GARY KELVIN LINK

Name: CGL Contracting Ltd

Date of Birth: 22 / 1 / 1978

Date Order Starts: 2 / 5 / 2019

Disqualification Length: 11 Years 0 Month(s)

CRO Number: 09180654

Last Known Address: 21 Highland Lea, , , , Horsehay,, TF4 3UA

Conduct: 1. Gary Kelvin Link (Gary Link) acted as a director of CGL Contracting Limited (CGL) in contravention of the terms of a disqualification undertaking from September 2014, the date that CGL commenced trading, until 02 November 2015, the date CGL ceased to trade. 2. He failed to ensure that CGL complied with its statutory obligations in respect of submitting returns to Her Majestys Revenue and Customs (HMRC) for Value Added Tax (VAT), Construction Industry Scheme (CIS) and Pay As You Earn and National Insurance Contributions (PAYE & NIC); and caused CGL to trade to the detriment of Her Majestys Revenue and Customs (HMRC) in respect of its VAT liabilities from 07 February 2015, its CIS liabilities from 22 October 2014, and its PAYE & NIC liabilities from 22 November 2014 until 02 November 2015, the date that CGL ceased to trade. VAT

  • CGL was registered for VAT from 01 September 2014 but failed to submit any VAT returns. As a result HMRC issued estimated assessments totalling 13,307 for the six VAT quarters during which CGL traded. CGL made a payment of 3,509 to HMRC in respect of the first two of these quarterly assessments on 06 March 2015.
  • The Liquidator submitted VAT returns for CGL to HMRC following its liquidation. These show that between the quarter ended 31 December 2014 and 02 November 2015 the company incurred VAT liabilities amounting to 117,897, plus surcharges of 3,910.
  • The return for the quarter ended 31 December 2014 disclosed VAT liabilities amounting to 36,096, which were due for payment to HMRC by 07 February 2015.
  • The only payment made to HMRC in respect of CGLs VAT liabilities was 3,509 on 06 March 2015, leaving total unpaid liabilities at the date of liquidation of 118,298, including the aforementioned surcharges. CIS
  • No CIS returns were submitted to HMRC despite it being registered for CIS and reminders, blank returns and penalty notices being sent to CGL by HMRC.
  • HMRC are claiming 2,499 for unpaid CIS, all of which relates to penalties for CGLs failure to submit returns to HMRC.
  • Records show that CGL deducted CIS tax from subcontractors amounting to 80,395, which should have been paid to HMRC on a monthly basis.
  • No payments were made to HMRC in respect of CIS deducted from its subcontractors during the period that it traded, leaving unpaid deductions amounting to 80,395, plus penalties of 2,499 for non-filing of returns, outstanding at the date CGL entered liquidation. PAYE & NIC
  • CGL failed to submit any monthly PAYE & NIC returns to HMRC during the period it traded.
  • Returns were submitted following CGLs liquidation which disclosed PAYE & NIC liabilities of 18,712 in respect of the 2014/15 tax year.
  • HMRC have submitted a claim in the liquidation for unpaid PAYE & NIC liabilities amounting to 26,664 for the 2015/16 tax year. Records and CGLs Statement of Affairs both disclose PAYE & NIC liabilities amounting to 47,376.
  • The only payment made to HMRC in respect of CGLs PAYE & NIC liabilities for the 2014/15 tax year was for 501 on 05 March 2015. Different treatment
  • Analysis of CGLs business bank account statements show that from 16 October 2014, the date of the first transaction on the account, to 06 November 2015 payments amounting to 1,065,126 were made from the account, of which only 4,010 was paid to HMRC (3,509 for VAT and 501 for PAYE/NIC).
  • CGL entered liquidation on 02 December 2015 owing 316,378 to creditors, of which 246,069 was owed to HMRC. 

    This information is correct as at 5 / 7 / 2019



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