Case details for Jose Alberta ALVES

Name: Jose Alberta ALVES


Date of Birth: 12 / 6 / 1963

Date Order Starts: 30 / 11 / 2022

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 10137211

Last Known Address: Flat 5 Freshwater Court, , , , Eastleigh, SO53 5DY

Conduct: Jose Alberta Alves (“Mr Alves”) caused JLA Southampton Limited (“JLA”) to trade in contravention of the terms of a CVA dated 20 November 2019 and to the detriment of HM Revenue and Customs (“HMRC”) by failing to make payments as and when they fell due in respect of PAYE and NIC from 22 December 2019 and in respect of VAT from at least 07 June 2020 to 21 June 2021 (“the date of the liquidation”). In that: CVA • On 20 November 2019, JLA entered a Company Voluntary Arrangement (“CVA”) with its creditors. Total creditors in the CVA were £60,789, of which £24,955 was owed to HMRC. • It was a requirement of the CVA that JLA made payments for all future tax liabilities on or before the due date. PAYE/NIC • HMRC ledgers show that between 22 December 2019 (when the PAYE return for November 2019 became due for payment) and 21 June 2021, when JLA went into liquidation, returns were submitted to HMRC showing a total liability of £50,015. • HMRC Ledgers show that no payments were made in respect of this liability. Employee Allowances amounting to £6,553 were set against this liability, leaving a balance due of £43,462. • HMRC’s claim in the liquidation details a total PAYE/NIC liability of £43,426, there is currently no explanation for the slight differential in amounts. VAT • According to HMRC ledgers, VAT returns submitted to HMRC for the quarters ended 30 April 2020, 31 July 2020 and 31 October 2020 (and due for payment from 07 June 2020 onwards) detail an amount due to HMRC of £37,537. • HMRC Ledgers show that no payments were made in respect of these liabilities, but HMRC have deducted the sum of £2,070 from the total due to a repayment return of this amount being submitted for the quarter ended 31 January 2021, leaving a balance due of £35,467. • HMRC’s claim in the liquidation details a total VAT liability of £80,430. £23,714 relates to assessments raised after the company ceased to trade, and therefore these have not been included for the purpose of this allegation, and the balance of £21,249 relates to VAT included in the CVA. DETRIMENTAL TREATMENT • From 30 December 2019 to 21 June 2021, JLA’s bank statements show net payments made from JLA’s bank accounts of £630,103. Two payments totalling £976 were made to HMRC in the same period. • JLA’s total creditors at the date of liquidation were £182,904, comprising of HMRC £126,513 (of which £24,955 relates to debts included in the CVA (“CVA debts”), financial institutions £33,423 (of which £17,672 relates to CVA debts) and trade and expense creditors of £22,968 (of which £18,161 relates to CVA debts). • On 12 March 2021, the Supervisor of the CVA (“the Supervisor”) served notice of breach of the CVA on JLA as the company was over three months in arrears in respect of the agreed payments. • On 18 June 2021, the Supervisor petitioned for a winding up order to be made against JLA and on 21 June 2021, a winding up order was made. 

This information is correct as at 10 / 11 / 2022

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