Case details for Dionne Ingrid Eleanor DOUGLAS

Name: Dionne Ingrid Eleanor DOUGLAS

Name: DIAMOND EMPLOYMENT RUNWAY LIMITED

Date of Birth: 27 / 8 / 1984

Date Order Starts: 25 / 12 / 2018

Disqualification Length: 4 Years 6 Month(s)

CRO Number: 09366451

Last Known Address: 912 Harrow Road, , , , WEMBLEY, HA0 2PX

Conduct: 1 . Ms Dionne Ingrid Eleanor Douglas (“Ms Douglas”) failed to ensure that Diamond Employment complied with its statutory duties to file returns and make payments to HM Revenue and Customs ("HMRC") as and when due and caused Diamond Employment to trade to the detriment of HMRC from 07 August 2015 at the latest in respect of Value-Added-Tax ("VAT") and 22 September 2015 in respect of Pay-As-You-Earn ("PAYE") and National Insurance Contributions ("NIC") until its liquidation on 08 February 2017. As a result, VAT in the sum of at least £2,645 (including surcharges) and PAYE/NIC in the sum of at least £155,780 was due as at liquidation. In that: VAT (a) No VAT returns were filed by Diamond Employment for the periods 06/15 to 12/16 (its entire period of trade). As a result, HMRC assessed the total amount due for these periods at £3,125 and raised surcharges totalling £225 in respect of the non-filed returns. (b) Payments totalling £705 were credited against the VAT arrears. (c)On liquidation Diamond Employment's outstanding VAT liability based on assessments raised and surcharges totalled £2,645. It is not possible to estimate accurately the sums due to HMRC in respect of VAT as Diamond Employment did not deliver up VAT records or all sales and purchase invoices to the Liquidator. (d) HMRC informed Diamond Employment on at least four occasions between 11 March 2016 and 26 September 2016 that it had not complied with its obligations to file the relevant returns and information with HMRC. PAYE/NIC (e) Real Time Information submitted by Diamond Employment for the years 2015/16 and 2016/17 records that between April 2015 to December 2016 PAYE/NIC totalled £188,513 due to HMRC (less the employers allowance). (f) Payments from Diamond Employment totalling £32,733 were allocated by HMRC to the PAYE/NIC. (g) At the date of liquidation, HMRC was owed £155,780 in respect of PAYE/NIC which had accrued from 22 September 2015 when payment for tax month 5 of 2015/16 was due in full. Comparative treatment (h) At liquidation, HMRC was the majority creditor with a total claim of £158,886. Trade creditors claimed £4,678 and other creditors claimed £21,625 in the liquidation. (i) From August 2015 to 08 February 2017, Diamond Employment's bank statements show that it received receipts totalling £749,249 and expended £755,514 of which payments of £33,438 were made to HMRC, £86,015 was paid to Mrs Douglas (including £19,312 in the last three months of trading) and payments of £636,061 were made to other sources in respect of Diamond Employment's liabilities including employee wages and agency staff wages. 

This information is correct as at 7 / 12 / 2018


Name: Gretel Jennifer MANNING

Name: DIAMOND EMPLOYMENT RUNWAY LIMITED

Date of Birth: 26 / 11 / 1958

Date Order Starts: 25 / 12 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09366451

Last Known Address: 17 Crispian Close, Neasden Lane, , , LONDON, NW10 1PW

Conduct: 1. Ms Gretel Jennifer Manning ("Ms Manning") failed to ensure that Diamond Employment complied with its statutory duties to file returns and make payments to HMRC as and when due and caused Diamond Employment to trade to the detriment of HMRC from 07 August 2015 at the latest in respect of in respect of VAT and 22 September 2015 in respect of PAYE and NIC until her resignation on 01 October 2016. As a result, VAT in the sum of at least £1,287 (including surcharges) and PAYE/NIC in the sum of at least £131,820 was due as at the date of her resignation on 01 October 2016. In that: VAT (a) No VAT returns were filed by Diamond Employment for the periods 06/15 to 06/16 (her entire period of directorship). As a result, HMRC assessed the total amount due for these periods at £1,944 and raised a surcharge totalling £48 in respect of the non-filed returns. (b) Payments totalling £705 were credited against the VAT arrears. (c) On 01 October 2016, Diamond Employment's outstanding VAT liability based on assessments raised and surcharges totalled £1,287. It is not possible to estimate accurately the sums due to HMRC in respect of VAT as Diamond Employment did not deliver up VAT records or all sales and purchase invoices to the Liquidator. (d) HMRC informed Diamond Employment on at least four occasions between 11 March 2016 and 26 September 2016 that it had not complied with its obligations to file the relevant returns and information with HMRC. PAYE/NIC (e) Real Time Information submitted by Diamond Employment for the years 2015/16 and 2016/17 records that between April 2015 to September 2016 PAYE/NIC totalled £164,553 due to HMRC (less the employers allowance). (f) Payments from Diamond Employment totalling £32,733 were allocated by HMRC to the PAYE/NIC. (g) As at 01 October 2016, HMRC was owed £131,820 in respect of PAYE/NIC which had accrued from 22 September 2015 when payment for tax month 5 of 2015/16 was due in full. Comparative treatment (h) At liquidation on 08 February 2017, HMRC was the majority creditor with a total claim of £158,886. Trade creditors claimed £4,678 and other creditors claimed £21,625 in the liquidation. (i) From August 2015 to September 2016, Diamond Employment's bank statements show that it received receipts totalling £594,276 and expended £601,033 of which payments of £33,438 were made to HMRC, £3,290 was paid to her (a payment of £3,500 was also made to Mrs Manning in December 2016) and payments of £564,305 were made to other sources in respect of Diamond Employment's liabilities including employee wages and agency staff wages. 

This information is correct as at 7 / 12 / 2018



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