Case details for PAUL ANTHONY MATTHEWS

Name: PAUL ANTHONY MATTHEWS

Name: Vitrum Domos Limited

Date of Birth: 21 / 4 / 1964

Date Order Starts: 8 / 7 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09361655

Last Known Address: 6, Woodlands, Clapham Park, , Clapham, MK41 6FS

Conduct: From at least 7 August 2015 Mr Paul Anthony Matthews (Mr Matthews) has caused Vitrum Domos Limited (herein after referred to as Vitrum) to trade to the detriment of HM Revenue and Customs (herein after referred to as HMRC) by failing to ensure that Vitrum made payment as and when due in respect of VAT, PAYE/NIC and CIS taxes so that as at liquidation, Vitrum owed £193,508.79 in taxes. VAT

  • Mr Paul Matthews was appointed Director of Vitrum on 18 December 2014
  • Vitrum Domos Ltd was registered for VAT from 19 December 2014
  • The first VAT return was due by 8 May 2015. Refund of VAT was due totalling £14,214.55.
  • All subsequent returns for periods 06/15 to 06/17 were filed on time and totalled £106,152.37. Payments totalling £18,169.67 during the same period.
  • Payments were not sufficient to clear the VAT liability in full at anytime. No payments were made by Vitrum after 7 November 2016
  • As at liquidation a total of £98,634.04 was due in respect of VAT PAYE/NIC and CIS
  • Vitrum submitted returns in respect of PAYE/NIC and CIS liabilities for years 2014/15; 2015/16; 2016/17 and 2017/18.
  • In respect of PAYE/NIC, returns totalling £86,603.17 including interest and employment allowances were submitted from date of incorporation. In respect of CIS, a total of £54,227.45 including penalties and interest was due;
  • HMRC real time ledgers show total payments received of £45,955.87 and an outstanding balance of £94,874.75 in relation to PAYE/NIC and CIS taxes remains;
  • Vitrum made several time to pay agreements with HMRC, but these were not adhered to.
  • As a result, as at the date of liquidation a total of £193,508.79 was owing to HMRC in respect of Vitrumís VAT, CIS and PAYE/NIC liabilities. Comparative Treatment
  • Bank statements have been obtained for the period 13 January 2015 to 3 May 2017;
  • During this period a total of £2,302,823.09 was paid out of the account;
  • Of this, £2,148,887.29 was paid out in respect of trade and consultants;
  • £89,710.26 was paid out direct to, or for the benefit of, the Director. £64,225.54 was paid to HMRC, Vitrum have paid £100.00 to HMRC which is not included in the legers they have provided. 

    This information is correct as at 19 / 6 / 2019



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