Case details for Julie SIBTHORPE


Name: Treetops Events Ltd

Date of Birth: 10 / 6 / 1956

Date Order Starts: 7 / 11 / 2022

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 11668060

Last Known Address: 18 Miles Lane,, , , , WIRRAL,, CH49 3PA

Conduct: Mrs. Julie Anne Sibthorp (“Mrs. Sibthorp”) caused Treetops Events Ltd (“Treetops”) to trade to the detriment of HM Revenue & Customs (“HMRC”) by failing to make payments as and when they fell due in respect of PAYE and NIC of £40,556 from 22 December 2018 and in respect of VAT of £59,510 from 07 April 2019 to cessation of trade, on or around 16 November 2021, in that; PAYE According to HMRC’s Ledgers, Treetops deducted £54,395 in PAYE and NIC between 13 November 2018 and the cessation of trade. Deductions became due for payment from 22 December 2018 onwards. The ledgers detail no payments to HMRC in respect of these deductions. Employment Allowances of £13,839 were credited to Treetops PAYE account leaving an outstanding liability of £40,556. Mrs Sibthorp was provided with PAYE calculations by Treetops accountant detailing the liabilities owed by Treetops. HMRC’s claim for outstanding PAYE/NIC in the liquidation covers the tax years 2018/2019, 2019/2020, 2020/2021 and 2021/2022 and details a total PAYE/NIC liability of £40,556. VAT Treetops was registered for VAT with HMRC on 13 November 2018. Treetops was required to account for its VAT from that point. As sole director, Mrs. Sibthorp was responsible for ensuring that Treetops tax affairs were in order. According to HMRC Ledgers, Treetops submitted VAT returns to HMRC for the quarters ended 28 February 2019 to 30 November 2019. These returns fell due for payment from 07 April 2019 onwards and show an amount due to HMRC of £38,385. The ledgers detail no payments in respect of these liabilities. HMRC Ledgers also detail assessments raised by HMRC for the quarters ended 29 February 2020 to 31 August 2021 of £21,125. The ledgers detail no payments in respect of these assessments. Mrs. Sibthorp was made aware of the increasing VAT liabilities by Treetops accountant. HMRC’s claim for outstanding VAT in the Liquidation covers the period from 13 November 2018 to 03 August 2022 and details a total VAT liability of £62,647 including surcharges amounting to £3,137. Comparative Treatment Between 31 December 2018 and 25 November 2021, bank statements show that income into Treetops bank account totalled £1,094,460. Payments out of that bank account in the same period totalled £1,097,992 including £531,060 to trade creditors, £467,633 to employees, £53,637 as company expenses and £44,094 as cash withdrawals. Bank statements do not show any payments being made to HMRC towards the company’s PAYE and VAT liability. At liquidation, Treetops had liabilities outstanding of £61,937 to trade creditors, £37,199 to the bank, £18,000 to Mrs. Sibthorp and at least £103,203 to HMRC in respect of PAYE (40,556) and VAT (£62,647). 

This information is correct as at 17 / 10 / 2022

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