Case details for PAUL TENNANT NORMANDALE

Name: PAUL TENNANT NORMANDALE

Name: ASTON GOWMAN LIMITED

Date of Birth: 23 / 9 / 1947

Date Order Starts: 17 / 9 / 2026

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 10889194

Last Known Address: Highfield Barn, Main Street, Gillamoor, , YORK, YO62 7HX

Conduct: Mr Normandale failed to ensure that Aston Gowman Limited (“Aston Gowman”) met its financial obligations to HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”), and caused Aston Gowman to trade to the detriment of HMRC from 11 May 2022 and 11 September 2024, in that; • Aston Gowman incurred VAT liabilities of £1,230,925.34 between 11 May 2022 and 11 September 2024. • No payments were made to HMRC with regards to VAT during this period. • As a result, the total outstanding balance in respect of VAT at the date of liquidation is £1,768,619.34. Comparative Treatment Aston Gowman Limited had two company bank accounts. One account ending in 7190, and the other ending in 5801. Account ending 7190 • Between 11 May 2022 and 20 May 2024 receipts into this company account totalled £495,241.66. • During this same period, payments made out of this account totalled £495,310.02. • Of that amount £120,505.79 was paid out in staff wages, £99,923.07 was paid out in business expenses, £54,870.91 was paid out in rent, £26,621.31 was paid out in unknown expenses, £15,950 was paid out to accountants and £8,514 was paid out to medical reporting organizations. • During this period, no payments were made to HMRC out of this account. Account ending 5801 • Between 11 May 2022 and 20 June 2024 receipts into this company account totalled £5,890,584.34. • During this period, payments made out of this same account totalled £5,981,107.62. • Of that amount £2,525,000.00 was paid to solicitors, £1,666,878.15 was paid to medical reporting/medical licensing organizations, £708,470.09 was paid out with regards to insurance, £540,357.46 was paid to law firms and £94,443.00 was paid out in unknown expenses. • During this same period, no payments were made out of this account to HMRC. The total deficiency at the date of liquidation is £2,060,547.15, of which £2,019,420 is due to HMRC. 

This information is correct as at 28 / 8 / 2026



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