Name: Ian Pollitt

Name: B & C AUTOS LIMITED

Date of Birth: 31 / 5 / 1968

Date Order Starts: 22 / 4 / 2025

Disqualification Length: 3 years Years 6 months Month(s)

CRO Number: 11290719

Last Known Address: 45 Marbury Street, , , , WARRINGTON, WA4 1BW

Conduct: From at least 07 May 2019 to 05 May 2023 (the date of liquidation), Mr Ian Pollitt (“INP”) caused B & C Autos Limited (“BCAL”) to trade to the detriment of HM Revenue & Customs (“HMRC”), in respect of Value Added Tax (“VAT”) VAT • On 22 March 2019 HMRC VAT liabilities totalled £1,113. • The VAT return and payment for the period ending 03/19 was due on 07 May 2019. • BCAL failed to submit any tax returns until 04 May 2021, at which point the company submitted 8 returns for the periods ending: 09/18 to 06/20 inclusive, totalling £38,589.03. • Between 14 May 2021 to liquidation, BCAL submitted a further 9 VAT returns, for the periods ending 09/20 to 09/22 inclusive totalling £62,552.50. • Between 07 May 2019 and liquidation, 2 assessments were raised against BCAL for the periods ending 12/22 and 03/23 totalling £26,291.72. • Between 7 May 2019 and liquidation, BCAL incurred 11 surcharges totalling £10,301.85. • Between 7 May 2019 and the date of liquidation BCAL made payments to HMRC totalling £27,273.89. • HMRC ledgers show the amount owing at the date of liquidation in relation to VAT for the periods ending 03/19 to 03/23 as £111,574.21. Differential Treatment • BCAL’s accounts for the year ending 30 April 2020 show VAT at £33,994, accounts for 2021, £55,387 and for the year ending 2022 accounts show VAT at £77,284. • During this same period, the accounts for the year ending 2020 shows trade creditors at £7,832, for 2021, £6,490 and for the year ending 2022 show trade creditors at £3,612. At liquidation, the amount owed to trade creditors is £500. • HMRC are the largest creditor at liquidation with a total claim of £150,000. • Total liabilities at liquidation amounted to £163,369. 

This information is correct as at 2 / 4 / 2025

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