Case details for James TOPLEY

Name: James TOPLEY

Name: JT Fabrications and Site Services Limited

Date of Birth: 3 / 7 / 1976

Date Order Starts: 19 / 7 / 2019

Disqualification Length: 4 Years  Month(s)

CRO Number: 09336207

Last Known Address: 67 Wanlip Lane, Birstall, , , Leicester, LE4 4GJ

Conduct: James Topley (“Mr Topley”) caused JT Fabrications and Site Services Ltd (“JTF”) to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) in respect of Pay As You Earn Income Tax and National Insurance Contributions (“PAYE and NIC”) from 22 April 2016, the date by which JTF’s PAYE and NIC liabilities for 2015/16 were due for payment, and in respect of Value Added Tax (“VAT”) from 07 February 2017, the date by which JTFs’ VAT liabilities for the quarter ended December 2016 were due for payment, in that: PAYE and NIC

  • The information provided by HMRC shows that PAYE/NIC of £1,264 is outstanding from tax year 2015/16 which should have been settled by 22 April 2016;
  • Further PAYE/NIC of £35,343 is outstanding for 2016/17; due for payment by 22 April 2017;
  • Further PAYE/NIC of £59,577 is outstanding for 2017/18; due for payment by 22 April 2018;
  • Further PAYE/NIC of £33,852 is outstanding for months 1 – 6 of 2018/19;
  • No payments were made towards the PAYE liability after August 2017;
  • The company traded until August 2018;VAT
  • JTF filed VAT returns with HMRC for all quarters between March 2015 and June 2018, the period ended September 2018 was estimated by HMRC in the absence of returns being submitted;
  • These showed a total due for VAT from March 2015 until the cease of trading to be £238,582;
  • Between August 2015 and 07 November 2017 JTF made payments totalling £129,319 against this liability, leaving £109,264 outstanding, (not including interest or surcharges of £24,859);
  • The total amount paid, if set against the earliest outstanding liabilities was insufficient to settle the amount due for Dec 2016, which should have been paid in full by 07 February 2017;
  • No payments were made for VAT after 07 November 2017; Different treatment of HMRC
  • Accounts for the year ended December 2015 show liabilities to HMRC for social security & other taxes of £72,614; and liabilities to other creditors of £32,117. By the date of liquidation liabilities to HMRC for PAYE, NIC & VAT had increased to £239,152 whilst liabilities to other creditors had reduced to £18,140.
  • Payments were made from JTF’s bank account in every month between November 2017 and September 2018. Of this a total of £72,448 was paid to Mr Topley and nothing was paid to HMRC. Receipts into the bank account in this period totalled £297,650
  • At the date of the CVL JTF owed a total of £257,292 to creditors, of which £239,152 was owed to HMRC in respect of VAT and PAYE/NIC. 

    This information is correct as at 2 / 7 / 2019



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