Case details for Joseph Baker

Name: Joseph Baker

Name: KAS CONSULTING LTD

Date of Birth: 12 / 5 / 1970

Date Order Starts: 6 / 3 / 2026

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 10682140

Last Known Address: 18 The Pottery, Melling, , , LIVERPOOL, L31 1HZ

Conduct: From at least August 2019 onwards Joseph Baker (Mr Baker) failed to ensure that KAS Consulting Limited (KAS Consulting) submitted accurate returns to Her Majesty’s Revenue & Customers (HMRC) in respect of Value Added Tax (VAT) resulting in VAT liabilities from relevant VAT periods whilst Mr Baker was a director (09/19 onwards) of at least £2,061,427 that remained unpaid at the date of liquidation. In that: VAT: • KAS Consulting was registered for VAT from the 01 August 2017 and submitted returns for periods up to and including November 2021. • Mr Baker was a registered director of KAS Consulting between 08 August 2019 and Liquidation. • HMRC commenced a check of KAS Consulting’s VAT returns in June 2021 and concluded that VAT amounts declared by KAS Consulting were inaccurate. • On 20 December 2021 HMRC raised assessments in respect of underdeclared output tax of £2,236,497 and denied input tax of £33,428 due to insufficient evidence resulting in the VAT total due of £2,269,925 for the quarters ending December 2017 to June 2021. • HMRC made reductions totalling £117,903 to their output tax assessments for periods 06/18, 09/20, 03/21 and 06/21 after receipt of further bank statements resulting in a VAT total of £2,152,022. • HMRC wrote to KAS Consulting to issue further assessments on 03 March 2022 totalling £1,324,660 for periods 03/18, 09/18, 12/18, 03/19, 06/19, 09/19, 12/19, 03/20, 06/20 and 12/20 • VAT periods 09/19 to 06/21, during Mr Baker’s directorship gave rise to assessments totalling £2,061,427 • KAS Consulting ceased trading on the 03 May 2022. • HMRC’s total claim in liquidation is £3,782,144 in respect of VAT. Mr Baker received renumeration from KAS Consulting totalling £1,038,276 over the course of trading and further expenses for benefit of the directors totalled £1,816,961 over the course of trading. 

This information is correct as at 18 / 2 / 2026


Name: Paula Baker

Name: KAS CONSULTING LTD

Date of Birth: 19 / 7 / 1973

Date Order Starts: 9 / 3 / 2026

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 10682140

Last Known Address: 18 The Pottery, Melling, , , LIVERPOOL, L31 1HZ

Conduct: From at least December 2017 onwards Paula Baker (Mrs Baker) failed to ensure that KAS Consulting Limited (KAS Consulting) submitted accurate returns to Her Majesty’s Revenue & Customers (HMRC) in respect of Value Added Tax (VAT) resulting in liabilities of £3,782,144 that remained unpaid at the date of liquidation. In that: VAT: • KAS Consulting was registered for VAT from the 01 August 2017 and submitted returns for periods up to and including November 2021. • Mrs Baker was a registered director of KAS Consulting between 31 July 2017 and 11 March 2022. • HMRC commenced a check of KAS Consulting’s VAT returns in June 2021 and concluded that VAT amounts declared by KAS Consulting were inaccurate. • On 20 December 2021 HMRC raised assessments in respect of underdeclared output tax of £2,236,497 and denied input tax of £33,428 due to insufficient evidence resulting in the VAT total due of £2,269,925 for the quarters ending December 2017 to June 2021. • HMRC made reductions totalling £117,903 to their output tax assessments for periods 06/18, 09/20, 03/21 and 06/21 after receipt of further bank statements resulting in a VAT total of £2,152,022. • HMRC wrote to KAS Consulting to issue further assessments on 03 March 2022 totalling £1,324,660 for periods 03/18, 09/18, 12/18, 03/19, 06/19, 09/19, 12/19, 03/20, 06/20 and 12/20 • KAS Consulting ceased trading on the 03 May 2022. • HMRC’s total claim in liquidation is £3,782,144 in respect of VAT. Mrs Baker received renumeration from KAS Consulting totalling £1,114,538 over the course of trading and further expenses for benefit of the directors totalled £1,816,961 over the course of trading. 

This information is correct as at 18 / 2 / 2026



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