Case details for GERALD ERIC JOHN DAVIES

Name: GERALD ERIC JOHN DAVIES

Name: EPA GROUP LIMITED

Date of Birth: 29 / 12 / 1977

Date Order Starts: 19 / 12 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09626110

Last Known Address: 53 LAPWING RISE, , , , STEVENAGE, SG2 9NH

Conduct: Gerald Eric John Davies (“Mr Davies”) caused EPA Group Ltd (the “Company”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”), Pay As You Earn (“PAYE”) & National Insurance Contributions (“NIC”) from at least 7 November 2015 to liquidation and as a result, on liquidation HMRC was owed at least £862,710.87. In that:

  • On 4 January 2016 the Company filed late a VAT return for the period ended 09/15 that sought to reclaim £10,751.54. In the absence of evidence to support the declared input(?) tax HMRC adjusted the return to declare a liability due of £7,659.00. That liability remained outstanding at liquidation.
  • The Company filed VAT returns for the periods ended 12/15 and 03/16 that declared a total liability due of £332,575.59. HMRC raised a surcharge for the period 03/16 in the sum of £3,943.86. These liabilities remained outstanding at liquidation.
  • In the absence of a filed VAT return HMRC raised an assessment for the period 06/16 for £201,078.00 and a surcharge for £10,053.90. These liabilities remained outstanding at liquidation. PAYE & NIC
  • For the tax year 2016/2017 the Company submitted monthly RTI returns for months 1 – 6 that declared total liabilities of £452,410.59. HMRC applied a credit of £3,000 against this liability. The Company made payments to HMRC totalling £145,502.98 leaving a balance of £303,354.37 outstanding at liquidation. Comparative treatment of creditors/apportionment of income
  • Between 7 November 2015 and liquidation payments totalling £6,257,416.73 were made from the Company bank accounts of which at least £428,590.71 was paid to him and £436,537.56 was paid to HMRC.
  • At liquidation trade creditors submitted claims totalling £201,108.57. 

    This information is correct as at 29 / 11 / 2018



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