Case details for David John Sandford

Name: David John Sandford

Name: LETCHMORE PROPERTY SERVICES GROUP LTD

Date of Birth: 5 / 5 / 1983

Date Order Starts: 31 / 10 / 2023

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 10344083

Last Known Address: Manor Farm, Church Lane, Graveley, , HITCHIN, SG4 7BN

Conduct: David John Sandford (“Mr Sandford”) failed to ensure that adequate accounting records for Letchmore Property Services Group Ltd (“Letchmore”) were delivered up to HM Revenue & Customs (“HMRC”) or, following liquidation, to the liquidator which were sufficient to verify the accuracy of Letchmore’s VAT returns or its VAT position from the VAT quarter ending 06/18 until liquidation on 16 April 2021, in that: Letchmore’s annual financial statements for 2018 and 2019 each declared significantly higher turnover than the sales that were declared within its respective VAT returns. Letchmore’s bank statements indicated a similar level of turnover to the annual financial statements. On 20 November 2020, 18 February 2021 and 2 April 2021, HMRC wrote to Letchmore requesting copies of certain records to allow them to verify recent VAT returns. Information provided to HMRC showed that some receipts, which were visible in the bank statements, were not included in the VAT return calculations or were only partially included. HMRC were not provided with satisfactory responses to their further enquiries. On 21 April 2021 (after the date of liquidation), HMRC issued a Notice to provide information and produce documents. No response was received to that letter. This resulted in HMRC raising assessments for underdeclared and unpaid VAT totalling £920,247 for the VAT quarters 06/18 to 09/20. Letchmore’s Xero ledgers show that certain sales have been treated to reduced or zero percent rates of VAT and others have been exempted from VAT. The exempted sales were not declared in Letchmore’s VAT returns. The records that were delivered up to the liquidator contained no VAT records and a small number of sales invoices. Mr Sandford was asked by The Insolvency Service for copies of Letchmore’s VAT records on 25 February 2022, 4 March 2022, 11 May 2022 and 27 May 2022. No response has been received. Due to the lack of adequate sales records, it has not been possible to verify whether the transactions which were treated to a reduced or zero rate of VAT or which were exempted from VAT were entitled to such treatment. It therefore isn’t possible to verify whether Letchmore filed materially inaccurate VAT returns and consequently to verify the amounts owed to HMRC, or to establish whether Letchmore traded to HMRC’s detriment. 

This information is correct as at 11 / 10 / 2023



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