Case details for Paul Anthony BERNSTEIN

Name: Paul Anthony BERNSTEIN


Date of Birth: 2 / 12 / 1963

Date Order Starts: 4 / 2 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09288569

Last Known Address: 83 Highfields Park Drive,, , , , DERBY,, DE22 1BW

Conduct: Paul Anthony Bernstein (“Mr Bernstein”) caused Auto Door Facilities Limited (“ADF”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of VAT from July 2016 until May 2017 resulting in additional estimated VAT liabilities at liquidation totalling £74,962.92 (inclusive of interest and charges). In that:

  • On 23 May 2016 ADF entered into a time to pay agreement (“TTP”) with HMRC in respect of arrears of VAT totalling £65,771.40 which had accrued in the period January 2015 to January 2016. The terms of the TTP agreement were that ADF would make payment of £7,000 per month and ensure that all payments of current returns would be made as and when they fell due.
  • ADF made payments of £7,000, £6,000 and £3,000 on 7 July 2016, 12 December 2016 and 20 December 2016 respectively.
  • ADF failed to make payment in respect of VAT as it fell due during the period July 2016 to May 2017 when the company ceased to trade and further debt accrued amounting to £66,668.85.
  • Between 31 October 2015 and the date of the Winding Up Order the total debt to HMRC has risen by £65,457 whilst the debt to the company’s other creditors has only increased by £2,400
  • Analysis of ADF’s bank account show that between 23 May 2016 and 3 July 2017, the company received income totalling £336,903.38. Payments to HMRC in respect of VAT during this period totalled £16,000, while payments to him totalled £57,075.
  • At liquidation, ADF had total liabilities of £209,219 of which £165,611 was claimed by HMRC and £43,608 was due to trade creditors. 

    This information is correct as at 15 / 1 / 2019

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