Case details for Ben Bignold

Name: Ben Bignold


Date of Birth: 11 / 10 / 1984

Date Order Starts: 12 / 7 / 2019

Disqualification Length: 3 Years  Month(s)

CRO Number: 09400869

Last Known Address: 24 Spencer Square, , , , Ramsgate, CT11 9LA

Conduct: Mark Anthony Bignold failed to ensure FBS Building Services Limited complied with its statutory obligations to make payments to HMRC (“HM Revenue and Customs”) when due and caused the company to trade to the detriment of HMRC in respect of Value Added Tax (“VAT”) from June 2016 and Construction Industry Scheme (“CIS”), Pay As You Earn (“PAYE”) and National Insurance Contributions (“NIC”) from September 2016 in that: VAT

  • No VAT returns were submitted after quarter ended 31 January 2016 resulting in assessments being raised by HMRC;
  • Assessments by HMRC for the four quarters to 31 January 2017 totalled £18,513 plus surcharges of £553, against which payments were made in that same period totalling £8,514, leaving a balance owed to HMRC as £10,552, however professionally prepared accounts to 31 January 2017 show the VAT creditor at that date of £105,835;
  • Further assessments were raised by HMRC for quarters ended 30 April 2017 to Liquidation totalling £42,191 plus surcharges of £6,231, against which two payments were made of £7,508;
  • The last payment for VAT was made on 30 August 2017;
  • HMRC have claimed a VAT debt of £51,466, although based on the accounts to 31 January 2017 the debt is at least £146,749; CIS/PAYE/NIC
  • Between September 2016 and May 2018 FBS incurred a liability for PAYE/NIC/CIS of £309,844, of which it paid £79,960, leaving £229,884 outstanding
  • The first Time To Pay (“TTP”) arrangement entered into on 24 October 2016 failed when the monthly liability for December 2016, due for payment by 22 January 2017, was not paid and the TTP instalment of £8,470, due on 01 February 2017, was not paid;
  • The second TTP arrangement entered into on 23 March 2017 failed when the monthly liability for March 2017, due for payment by 22 April 2017, was not paid until 09 May 2017, the monthly liability for April 2017, due for payment by 22 May 2017, was not paid and TTP instalment of £7,433 was not paid on 21 June 2017;
  • The last payment for CIS/PAYE/NIC was made on 11 August 2017 although CIS/PAYE/NIC continued to be incurred to May 2018; Comparative Treatment
  • Since the last accounts as at 31 January 2017 total bank receipts (excluding returned payments and refunds) were £1,759,054 of which £40,736 was paid to HMRC in respect of CIS/PAYE/NIC with a further sum of £7,508 paid for VAT from alternative funds;
  • Whilst the debt to HMRC relates from at least June 2016 the debts to trade creditors’ have been incurred since September 2017.
  • HMRC total claim at the date of Liquidation is at least £367,488, including Corporation Tax of £4,971, out of total creditors of approximately £560,818. 

    This information is correct as at 24 / 6 / 2019

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