Case details for Denis PARFIONOV

Name: Denis PARFIONOV

Name: Wall Drywall Ltd

Date of Birth: 6 / 10 / 1983

Date Order Starts: 1 / 4 / 2022

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 12005162

Last Known Address: 2 Charlotte Walk,, , , , WIDNES,, WA8 7XX

Conduct: Denis Parfionov (“Mr Parfionov”) caused Wall Drywall Ltd to trade to the detriment of HMRC in respect of PAYE/CIS from 22 November 2019 and in respect of VAT from 7 May 2020 until the date of liquidation on 16 November 2020. In that: • Monthly PAYE returns were submitted for periods ending 5 September 2019, due by 22 October 2019, to 5 Sept 2020 showing that PAYE totalling £47,279 was due. A Payment on Account of £4,000 was made in respect of these periods that fully paid the period ending 5 September 2019, and part paid the period ending 5 October 2019, which was due for full payment by 22 November 2019. All other monthly periods remain outstanding in full. • Monthly CIS returns were submitted for periods ending 5 January 2020, due by 19 January 2020, to 5 April 2020 showing sums due of £100,880. Nothing was paid towards these periods. Wall Drywall failed to submit CIS returns for the period ending 5 December 2019, and for the periods ending 5 May 2020 to 5 October 2020 and HMRC raised assessments of £50,478.28. Nothing was paid towards these assessments. • Wall Drywall was registered for VAT from 1 January 2020 but failed to submit VAT returns for the VAT period ending 03/20, due by 7 May 2020, to the period ending 09/20. HMRC raised assessments totalling £16,174 for these VAT periods. Accounting records maintained by Wall Drywall showed the sums outstanding for these three VAT periods totalled £60,000 but HMRC were not informed of these sums. Wall Drywall did not make any payments towards the VAT liability. • Bank statements for the period from 22 November 2019 show payments from the account of £1,646,509, of which £0 was paid to HMRC • At liquidation, HMRC have claimed a total of £238,073 (£219,774 in respect of PAYE/CIS and £16,174 in respect of VAT). This total includes the figures above, plus an additional £2,125 in interest, penalties and surcharges, and £21,137 that became due after Wall Drywall had entered liquidation and which is not being criticised. The only other creditor is the bank for £49,901 

This information is correct as at 17 / 3 / 2022



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