Case details for Christopher HENDERSON

Name: Christopher HENDERSON

Name: JBT LEISURE LTD

Date of Birth: 21 / 8 / 1977

Date Order Starts: 7 / 6 / 2022

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 09604211

Last Known Address: 46 Seaton Road,, , , , ARBROATH,, DD11 5DW

Conduct: Christopher Henderson failed to ensure JBT Leisure Limited (“JBT”) complied with its statutory obligations to HMRC to make payment of its liabilities as and when due and caused it to trade throughout at risk and to the detriment of HMRC, in that: VAT JBT was registered for VAT as from 2 May 2016 and submitted VAT returns to HMRC for the 9 VAT periods from 08/16 (3 months to 31 August 2016) to 08/18 (3 months to 31 August 2018), when it ceased to trade, declaring a total liability due of £72,981. No payment was made on account of these liabilities. As a consequence of the non-payment HMRC also raised default surcharges totalling £5,407 for VAT periods 05/17 to 08/18. No payment was made by JBT on account of these liabilities. At the liquidation VAT liabilities of £78,389 arising over JBT’s period of trading remained unpaid. PAYE/NIC Returns submitted to HMRC record JBT had a PAYE/NIC liability of £14,378 for the tax year 2016/2017 (6 April 2016 to 5 April 2017). No payments were made by JBT on account of this liability. HMRC credited JBT with the employers’ NIC allowance of £3,000 leaving £11,378 unpaid at the liquidation. Returns submitted to HMRC record JBT had a PAYE/NIC liability of £15,039 for the tax year 2017/2018 (6 April 2017 to 5 April 2018). No payments were made on account of this liability. HMRC credited JBT with the employers’ NIC allowance of £3,000 leaving £12,039 unpaid at the liquidation. Returns submitted to HMRC record JBT had a PAYE/NIC liability of £4,407 for the 6-month period of the 2018/2019 tax year, 6 April 2019 to 5 September 2019. No payments were made on account of this liability. HMRC credited JBT with the employers’ NIC allowance of £1,801 leaving £2,606 unpaid at the liquidation. At the liquidation PAYE/NIC liabilities of £26,023 remained unpaid. Gaming duty JBT had a gaming duty liability of at least £7,471 encompassing the 10 quarters of its period of trading from May 2016 to cessation. No payment was made on account of this liability which remained outstanding at the liquidation. Corporation tax HMRC have claimed £200 penalty due to the failure to file the corporation tax return for 2018. Treatment of HMRC in comparison to other parties The VAT returns record JBT’s income over its period of trading to amount to £936,216, none of which was used to settle JBT’s increasing liability to HMRC, rather they were paid away to other parties JBT was at all times insolvent and the payment of other parties in priority to HMRC resulted in HMRC being exposed to an increasing risk of loss. At 30 April 2017 £53,914 was due to HMRC and £47,274 to other parties. At 30 April 2018 HMRC were due £97,813 and other parties £86,293. At the cessation of trade HMRC was due at least £112,084 and other creditors £18,366. 

This information is correct as at 18 / 5 / 2022



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