Case details for IAN OATES

Name: IAN OATES

Name: One Care DCS Fylde Limited

Date of Birth: 15 / 11 / 1969

Date Order Starts: 15 / 4 / 2022

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 10277062

Last Known Address: Flat D207, 371 Deansgate,, , , , MANCHESTER,, M15 4UP

Conduct: 1. Between 25 October 2019 and 23 July 2020, at a time when One Care DCS Fylde Limited (DCS) was insolvent and unable to pay its debts as and when due, Ian Oates (Mr Oates) caused or allowed payment of fees due to DCS to be paid into the bank account of a connected company. As a result 114,074 was paid to the detriment of the general body of DCSs creditors and to the benefit of the connected company: On 02 August 2019 HM Revenue & Customs (HMRC) wrote to DCS regarding PAYE/NIC arrears of 102,200; On 13 August 2019 he spoke to HMRC and stated that DCS was unable to pay the arrears and he had arranged a meeting with DCSs accountant and an insolvency practitioner; On 10 September 2019 HMRC wrote to DCS to request payment of PAYE/NIC arrears of 108,283 within 7 days to avoid further recovery action; On 10 September 2019 and 17 September 2019, he advised HMRC that he was trying to raise funds in order to submit a time to pay proposal on behalf of DCS; On 19 September 2019 DCS made its last payment to HMRC; On 25 September 2019, in accordance with a request from DCS, a customer of DCS changed its payments system so that future payments of fees due to DCS would be made to a different bank account number belonging to a separate company of which he was a director; On 03 October 2019 HMRC informed him that they were going to begin winding up proceedings against DCS; On 19 October 2019 HMRC filed a winding up petition against DCS; On 04 December 2019 the first hearing of the winding up proceedings was adjourned until 29 January 2020 to allow DCS and HMRC to reach a settlement. No settlement was reached; On 13 January 2020 he met with the Liquidators and it was resolved that DCS would enter into voluntary liquidation; On 28 January 2020 DCS was placed into voluntary liquidation; Between 25 October 2019 and 23 July 2020, DCSs customer made 14 payments totalling 114,074 for fees due to DCS into the bank account of the connected company, of which 80,933 was paid after DCS had entered into liquidation. 2. He caused DCS to trade to the detriment of HMRC in respect of PAYE/NIC from May 2018 to January 2020 resulting in PAYE/NIC liabilities totalling 139,279 (excluding surcharges) at liquidation: DCS traded from October 2016 to January 2020 and began incurring PAYE/NIC liabilities from month 1 of the tax year 2018/19; DCS incurred PAYE/NIC liabilities totalling 93,129 during the tax year 2018/19, of which 86,205 is outstanding. DCS paid 6,924 towards PAYE/NIC for this tax year; DCS incurred PAYE/NIC liabilities totalling 58,801 during months 1 10 of the tax year 2019/20, of which 53,074 is outstanding. DCS paid 2,727 towards PAYE/NIC for this tax year and received employment allowance credits of 3,000; At cessation of trade HMRC was DCSs largest creditor with a debt of 139,279 for unpaid PAYE/NIC out of total debts of 206,329. DCS also owed 40,390 to trade creditors, 16,846 to the bank and 9,814 to him; Payments from DCSs current account between 22 April 2019 and 21 January 2020 totalled 553,842. There were no payments out of DCSs business premium account at this time. During the same period, HMRC received payments of 2,727 towards DCSs PAYE/NIC liabilities, none of which appear to have been paid from DCSs bank accounts. 

This information is correct as at 14 / 4 / 2022



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