Case details for JONATHAN LEON

Name: JONATHAN LEON

Name: LEON SECURITY SERVICES (UK) LIMITED

Date of Birth: 29 / 8 / 1976

Date Order Starts: 22 / 11 / 2018

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 09212552

Last Known Address: 7 GARNETT DRIVE, WEST MIDLANDS, , , SUTTON COLDFIELD, B75 6AG

Conduct: Mr Jonathan Leon (“Mr Leon”) caused Leon Security Services (UK) Limited (“Leon Security”) to trade to the detriment of HM Revenue and Customs (“HMRC”) with respect to Value Added Tax (VAT) from 22 April 2015 (when the VAT liability for the quarter ended 03/2015 fell due) until Leon Security entered Liquidation on 27 May 2016. He also caused Leon Security to make taxable supplies after 9 July 2015 when it was prohibited from doing so because it had not provided HMRC with security for VAT when required to do so. In that: I. During the whole period of trading the company failed to make any payments to HMRC in respect of VAT, incurring a total liability outstanding at the date of Liquidation of £99,168.70 II. From 7 October 2015, the date the VAT return for the month ending 31 August 2015 became due, until 27 May 2016, the date of Liquidation, the company failed to submit any further VAT returns. III. On 8 July 2015 HMRC issued a notice requiring the company to pay a security deposit of £52,732.24 in respect of VAT, which was not paid however the company continued to make taxable supplies. Differential treatment An analysis of the bank account for the period of trading from 22 April 2015 until 13 June 2016 (the date the bank account was closed) shows credits into the account of at least £378,913.57and debits of at least £381,367.60. During the same period there are no payments from the bank account showing to HMRC towards VAT liability, whilst payments of at least £91,266.57 were made to the director. 

This information is correct as at 26 / 11 / 2018



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