Name: Daniel Singh SEKHON

Name: Combat Construction Limited

Date of Birth: 16 / 10 / 1989

Date Order Starts: 18 / 4 / 2024

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 10378578

Last Known Address: Apartment 3, Oakleigh Court,, Moseley Road,, Hallow,, , WORCESTER,, WR2 6NH

Conduct: Daniel Singh Sekhon (“Mr Sekhon”) caused Combat Construction Limited (“Combat Construction”) to trade to the detriment of HM Revenue & Customs (“HMRC”) from 22 January 2018 in respect of Construction Industry Scheme (“CIS”) tax and from 07 November 2017 in respect of Value Added Tax (“VAT”) until 10 April 2019, the date of his resignation, resulting in liabilities of at least £226,002 at liquidation. During this period, payments to other creditors and the director were maintained. CIS Following a visit from HMRC on 13 February 2018, determinations under Regulation 13 of the Income Tax (Construction Industry Scheme) Regulations 2005 were raised totalling £70,181 for the year ended 05 April 2018. A penalty was applied under Section 36 of the Finance Act 2008 totalling £39,301. No payments were made towards this liability and it remained outstanding at liquidation. VAT The company submitted quarterly VAT returns for the periods ending 06/17 to 03/18, disclosing a liability of £4,181 against which a payment of £2,748 was made on 18 July 2018. The company failed to submit a return for the period ending 06/18, resulting in HMRC raising an assessment totalling £742 against which no payments were made. No further returns were submitted to HMRC and as a result, the company was de-registered for VAT on 06 February 2020, with effect from 02 July 2018. Correspondence between HMRC and Mr Sekhon between 14 June 2018 and 24 July 2018 shows that he was aware of the VAT investigation and that input tax would be disallowed in the absence of evidence to support the submitted returns. Despite this correspondence, Mr Sekhon failed to provide HMRC with all the requested records. As a result on 07 February 2020 HMRC raised an officer’s assessment totalling £105,409 for the periods ending 09/17 to 03/18, against which no payments were made. Comparative Treatment Analysis of the company bank statements for the period 07 November 2017 to 10 April 2019 show payments into the company’s account totalling £1,817,547, and payments totalling £1,818,944 were made from the account during the same period. Of the payments made by the company, £1,597,509 was paid in respect of wages and labour costs, while £2,748 was paid to HMRC. At the date of liquidation, HMRC have submitted a claim totalling £226,002.31, while no further creditors have been identified. 

This information is correct as at 2 / 4 / 2024

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