Case details for LEE JOHN POSTILL

Name: LEE JOHN POSTILL

Name: D P UTILITY SERVICES LIMITED

Date of Birth: 20 / 5 / 1982

Date Order Starts: 6 / 12 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09568457

Last Known Address: 5 FLEET HILL CRESCENT, , , , BARNSLEY, S71 1XJ

Conduct: Mr Lee John Postill (“Mr Postill) caused or allowed DP Utility Services Limited (“DP”) to trade to the detriment of HM Revenue and Customs (“HMRC”) from 08 September 2016 (when the VAT liabilities for the VAT quarter ended 07/16 fell overdue for payment) and from 23 February 2017 (when part of the PAYE/NIC/CIS tax liabilities for the tax month ended 05 February 2017 fell overdue for payment in full to HMRC),until the date of liquidation on 15 September 2017 Value Added Tax (“VAT”) 1a) DP registered for VAT purposes with effect from 01 October 2015; 1b) HMRC issued a VAT assessment for the period ended October 2015 for £259 for which payment was made by DP on 17 February 2016. Subsequently on 04 March 2016 DP submitted a VAT refund claim of £1,708 to HMRC. HMRC allocated the payment of £259 and set-off the VAT refund of £1,708 against part of the VAT liabilities for the VAT quarter ended 01/16; 1c) DP submitted VAT returns to HMRC for five consecutive VAT quarters ended 01/16, 04/16, 07/16, 10/16, 01/17 disclosing VAT liabilities totalling £48,366. HMRC applied surcharges totalling £4,442 to the VAT quarters ended 10/16 and 01/17; 1d) Over the entire period of trading, DP made payments totalling £6,962 to HMRC in respect of its VAT liabilities; 1e) No VAT Returns were submitted by DP for two consecutive VAT quarters ended 04/17 and 07/17. In the absence of the VAT Returns HMRC raised VAT assessments totalling £29,938 and surcharge assessments totalling £4,491, which remained outstanding at the date of liquidation; 1f) After application of payments and the VAT refund by HMRC the oldest VAT liability outstanding at the date of liquidation is £5,154 for the VAT quarter ended 07/16. This liability fell overdue for payment to HMRC on 08 September 2016; 1g) At the date of liquidation VAT and surcharge liabilities payable to HMRC prior to the date of liquidation amounted to £78,567; PAYE/NIC/CIS 1h) DP submitted monthly RTI returns to HMRC for the tax months ended 05 May 2016 to the tax month ended 05 August 2017 disclosing PAYE/NIC liabilities totalling £82,276. DP submitted monthly CIS returns for the tax months ended 05 May 2016 to 05 July 2016 disclosing CIS tax liabilities totalling £1,565. HMRC estimated the CIS tax liabilities for the tax months ended 05 July 2017 and 05 August 2017 of £174. 1i) No payments were made by DP over the entire period of trading in respect of its PAYE/NIC/CIS liabilities. HMRC set-off CIS credits totalling £39,356 and Employment Allowance credits totalling £6,000 towards the PAYE/NIC/CIS liabilities. After application of credits the oldest PAYE/NIC liability outstanding at the date of liquidation is £5,935 part liability for the tax month ended 05 February 2017. This liability fell overdue for payment to HMRC on 23 February 2017. 1j) At the date of liquidation PAYE/NIC/CIS payable prior to the date of liquidation amounted to £38,588. Differential Treatment 1k) DP’s accounts for the period ended 30 April 2016 show liabilities to trade and expense creditors of £3,033, liabilities to the directors on their director’s loan accounts of £35,553 and liabilities to HMRC in respect of VAT of £6,24 and liabilities to HMRC in respect of PAYE/NIC of £7,843. By the date of liquidation liabilities to trade and expense creditors increased by £42,481, from £3,033 to £45,514, liabilities to the director’s on their director’s loan accounts increased by £4,447 from £35,553 to £40,000. Whilst over the same period the liabilities to HMRC in respect of VAT increased by £80,089 from £6,241 to £86,330 and the liabilities to HMRC in respect of PAYE/NIC increased by £36,580. 1l) In the period from 08 September 2016 to the date of liquidation on 15 September 2017 £485,143 (includes bank charges and interest) was expended from DP’s bank account to various parties and of this amount £22,857 was paid to a co-director, or to his benefit. Whilst over the same period £4,753 was paid to HMRC in respect of its VAT liabilities and nothing was paid to HMRC in respect of its PAYE/NIC/CIS tax liabilities. 

This information is correct as at 28 / 11 / 2018


Name: MATTHEW BOYD DAWSON

Name: D P UTILITY SERVICES LIMITED

Date of Birth: 21 / 4 / 1980

Date Order Starts: 6 / 12 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09568457

Last Known Address: 5 CARBIS CLOSE, , , , BARNSLEY, S71 2QN

Conduct: Mr Matthew Boyd Dawson (“Mr Dawson”) caused or allowed DP Utility Services Limited (“DP”) to trade to the detriment of HM Revenue and Customs (“HMRC”) from 08 September 2016 (when the VAT liabilities for the VAT quarter ended 07/16 fell overdue for payment) and from 23 February 2017 (when part of the PAYE/NIC/CIS tax liabilities for the tax month ended 05 February 2017 fell overdue for payment in full to HMRC), until the date of liquidation on 15 September 2017. Value Added Tax (“VAT”) 1a) DP registered for VAT purposes with effect from 01 October 2015; 1b) HMRC issued a VAT assessment for the period ended October 2015 for £259 for which payment was made by DP on 17 February 2016. Subsequently on 04 March 2016 DP submitted a VAT refund claim of £1,708 to HMRC. HMRC allocated the payment of £259 and set-off the VAT refund of £1,708 against part of the VAT liabilities for the VAT quarter ended 01/16; 1c) DP submitted VAT returns to HMRC for five consecutive VAT quarters ended 01/16, 04/16, 07/16, 10/16, 01/17 disclosing VAT liabilities totalling £48,366. HMRC applied surcharges totalling £4,442 to the VAT quarters ended 10/16 and 01/17; 1d) Over the entire period of trading, DP made payments totalling £6,962 to HMRC in respect of its VAT liabilities; 1e) No VAT Returns were submitted by DP for two consecutive VAT quarters ended 04/17 and 07/17. In the absence of the VAT Returns HMRC raised VAT assessments totalling £29,938 and surcharge assessments totalling £4,491, which remained outstanding at the date of liquidation; 1f) After application of payments and the VAT refund by HMRC the oldest VAT liability outstanding at the date of liquidation is £5,154 for the VAT quarter ended 07/16. This liability fell overdue for payment to HMRC on 08 September 2016; 1g) At the date of liquidation VAT and surcharge liabilities payable to HMRC prior to the date of liquidation amounted to £78,567; PAYE/NIC/CIS 1h) DP submitted monthly RTI returns to HMRC for the tax months ended 05 May 2016 to the tax month ended 05 August 2017 disclosing PAYE/NIC liabilities totalling £82,276. DP submitted monthly CIS returns for the tax months ended 05 May 2016 to 05 July 2016 disclosing CIS tax liabilities totalling £1,565. HMRC estimated the CIS tax liabilities for the tax months ended 05 July 2017 and 05 August 2017 of £174. 1i) No payments were made by DP over the entire period of trading in respect of its PAYE/NIC/CIS liabilities. HMRC set-off CIS credits totalling £39,356 and Employment Allowance credits totalling £6,000 towards the PAYE/NIC/CIS liabilities. After application of credits the oldest PAYE/NIC liability outstanding at the date of liquidation is £5,935 part liability for the tax month ended 05 February 2017. This liability fell overdue for payment to HMRC on 23 February 2017. 1j) At the date of liquidation PAYE/NIC/CIS payable prior to the date of liquidation amounted to £38,588. Differential Treatment 1k) DP’s accounts for the period ended 30 April 2016 show liabilities to trade and expense creditors of £3,033, liabilities to the directors on their director’s loan accounts of £35,553 and liabilities to HMRC in respect of VAT of £6,24 and liabilities to HMRC in respect of PAYE/NIC of £7,843. By the date of liquidation liabilities to trade and expense creditors increased by £42,481, from £3,033 to £45,514, liabilities to the director’s on their director’s loan accounts increased by £4,447 from £35,553 to £40,000. Whilst over the same period the liabilities to HMRC in respect of VAT increased by £80,089 from £6,241 to £86,330 and the liabilities to HMRC in respect of PAYE/NIC increased by £36,580. 1l) In the period from 08 September 2016 to the date of liquidation on 15 September 2017 £485,143 (includes bank charges and interest) was expended from DP’s bank account to various parties and of this amount £24,987 was paid to him, or to his benefit. Whilst over the same period £4,753 was paid to HMRC in respect of its VAT liabilities and nothing was paid to HMRC in respect of its PAYE/NIC/CIS tax liabilities. 

This information is correct as at 28 / 11 / 2018



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