Name: Michael James MCMAHON

Name: Northop Management Services Limited

Date of Birth: 5 / 2 / 1967

Date Order Starts: 13 / 1 / 2023

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 10788124

Last Known Address: Apartment 29, Block E, 12 Pollard Street, , , MANCHESTER,, M4 7AU

Conduct: 1. From 23 April 2018 to 22 September 2019, Michael James McMahon caused Northop Management Services Limited (“Northop”) to trade to the detriment of HM Revenue and Customs (“HMRC”) resulting in liabilities in respect of PAYE of £113,324 (excluding interest and charges) in that; PAYE From 23 April 2018 to 22 September 2019, he failed to make the required payments on behalf of Northop in respect of PAYE returns submitted by Northop totalling £130,262. HMRC have lodged a claim in the liquidation in respect of PAYE for £113,324 (excluding interest and charges). Comparative Treatment. From 23 April 2018 to 22 September 2019, analysis of the available records of Northop and information provided by HMRC shows; Total receipts of at least £1,734,290, of which; £1,400,412 is in respect of sales £280,900 is in respect of receipts from corporate entities of which he was a common director at the date on which payment was received. Total expenditure of at least £1,751,110 of which £780,702 is in respect of trade and expense £673,061 is in respect of wages £171,772 has been paid to corporate entities of which he was a common director at the date of the payments. Total payments to HMRC of £1,885. Page 3 of 3 2. From 07 June 2018 to 07 September 2019, he failed to register Northop for VAT when its sales exceeded the threshold for registration or remit VAT it collected in respect of sales that Northop conducted using the details of a connected company, of which he was the sole recorded director, resulting in estimated liabilities in respect of VAT of £139,657 (excluding interest and charges) due to HMRC, in that: VAT In the VAT periods 04/18 to 07/19 (“the Period”), Northop collected the VAT that it had charged on sales. The related sales documents provided the company registration number and VAT number assigned to a connected company, of which he was the sole registered director. For VAT periods 04/18 to 04/19, the connected company filed VAT returns with HMRC recording a nil position for each of those periods, the connected company was de-registered for VAT on 01 May 2019 and no payments were made against its VAT number in the Period. Northop failed to register for VAT, failed to make any return to HMRC in relation to the VAT it had collected and failed to remit any funds to HMRC in respect of the VAT that it had charged on sales. Northop’s available records for the Period record that Northop collected VAT of at least £233,313 on sales and paid VAT of at least £83,656 on purchases, giving an estimated VAT liability due to HMRC of at least £139,657 (excluding interest and charges) which Northop failed to remit. 

This information is correct as at 3 / 1 / 2023

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