Name: Vadym Pavliuk

Name: PVKBUILDING LIMITED

Date of Birth: 4 / 4 / 2002

Date Order Starts: 22 / 10 / 2026

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 14793763

Last Known Address: 21 Cleveland Road, , , , MANCHESTER, M8 4GS

Conduct: Mr Vadym Pavliuk ('Mr Pavliuk') caused PVKBuilding Ltd ('PVK') to submit inaccurate claims to HM Revenue & Customs ('HMRC') for Construction Industry Scheme ('CIS') deductions that it had suffered from August 2023 to January 2024. As a consequence, HMRC reduced the CIS credited to PVK's account by £402,622, which coupled with PVK's failure to pay the amounts it had deducted for CIS itself, resulted in a total amount due to HMRC for CIS of £751,836. • PVK submitted returns for CIS deductions which it had made from payments to its contractors from June 2023 to April 2024, totalling £836,120; • It also submitted returns stating that it had suffered CIS deductions from its customers totalling £486,728; • Returns provided to HMRC by PVK's customers stated that they had deducted a total of £84,106 from payments made to PVK; • HMRC requested documentation in support of the CIS deductions stated to have been suffered by PVK, but no evidence was provided and therefore it reduced the amount of tax credited to £84,106, a reduction of £402,622; • No substantive payments were made by PVK toward CIS due to HMRC and it claimed £751,836 in the liquidation. From 07 November 2023, Mr Pavliuk failed to ensure that PVK submitted VAT returns throughout its trading, from its registration for VAT in September 2023 to its liquidation in September 2024. In that: • PVK registered for VAT from 01 September 2023 and on the application its anticipated turnover was stated as £1,000,000; • No returns were submitted and HMRC issued assessments totalling £97,602; • Mr Pavliuk advised that he believed that PVK's sales were subject to the Domestic Reverse Charging and therefore no VAT was due on its trading; • In the absence of returns HMRC was not able to verify whether PVK's sales were exempt from VAT and assessments were raised based on the VAT registration information. Mr Pavliuk failed to deliver up sufficient records to the liquidator to explain and account for receipts of £237,250, and payments made totalling £476,320. In that: • The liquidator identified receipts from one company ('Company A') and payments made to Company A and 2 others ('Company B' and Company C') which were not explained by the records delivered up; • Mr Pavliuk provided sales invoices in support of the receipts and purchase invoices purporting to explain the payments, however these documents contain inconsistencies as follows: o Sales invoices were provided to explain receipts totalling £237,250 from Company A for services which were stated as having been provided to it, and purchase invoices totalling £213,899 were provided for services stated as received from it; o The sales and purchase invoices provided are in a very similar format and contain only brief details of the services apparently provided each way; o No further documentation has been received, nor has any explanation as to why a business would be involved in both the receipt of services and the supply of services to another business at almost identical levels. O PVK made 12 payments of £20,000 each to Company B between February and April 2024, which the invoices state were for 'drylining'. O However, the details held on Companies House for Company B record that its activities were Other letting and operating of own or leased real estate. In addition, it filed dormant accounts for the period ended 30 April 2024 and year to 30 April 2025. o PVK also made 14 payments totalling £22,421 between October 2023 and February 2024 to Company C. O The invoices provided in support of these payments give PVK's bank details and the format of the invoice is identical to PVK's own invoices; • Without further documentation or explanation, the liquidator has been unable to verify the commercial basis of the transactions or whether the payments and receipts were properly incurred for the purposes of PVK's business 

This information is correct as at 1 / 10 / 2026

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