Case details for Kawaljit SINGH

Name: Kawaljit SINGH


Date of Birth: 15 / 1 / 1984

Date Order Starts: 14 / 1 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 9174525

Last Known Address: 17 Parkfield Road,, , , , OLDBURY, B68 8TP

Conduct: Between the VAT quarters ended 04/15 to 07/16 Mr Kawaljit Singh (“Mr Singh”) failed to ensure that RSSL declared its true VAT liabilities on the VAT returns submitted to HM Revenue and Customs “HMRC”. Or in the alternative he caused RSSL to make false returns to HMRC which resulted in under declaration of VAT liabilities and penalties that remained unpaid as at the date of Liquidation. 2. Between 01 February 2016, the period start date of the earliest period of outstanding VAT liability, and 26 October 2017 (the date of liquidation) he caused the RSSL to trade at the risk and the ultimate detriment of HMRC. 3. In respect of PAYE and NIC for the tax years 2015/16, 2016/17 and 2017/18 he caused RSSL not to meet its statutory obligations to fully account for liabilities arising and that remain unpaid as at the date of liquidation. 4. In respect of Corporation Tax for the accounting years ended 31 March 2015 and 31 March 2016 he caused RSSL not to meet its statutory obligations to account fully and accurately to HMRC for the company’s taxable profits. 5. At the date of liquidation HMRC were owed a total of at least £331,301; broken down as £295,244 owed in respect of VAT (including a civil penalty of £84,752), £29,458 owed in respect of PAYE and NIC and £6,600 in respect of Corporation tax. Comparative Treatment

  • At 01/04/2016 total creditor claims were listed in the filed Abbreviated Accounts as £181,392. A breakdown has not been made available.
  • At Liquidation (26/10/2017) the Director’s Statements of Affairs lists amounts due to creditors as £384,499. Of this, £311,216 is listed as due to HMRC whilst other creditors total £73,283. Overall an increase in creditor liabilities of £203,107.
  • Since at least 02 April 2016 (the date after the last filed financial accounts) to the date of liquidation on 27 October 2017 there is no record of any payments being made to HMRC in respect of accrued tax liabilities in respect of VAT, PAYE&NIC and Corporation Tax. In comparison during the same period bank records show regular payments being made in favour of other trade and expense creditors. 

    This information is correct as at 8 / 1 / 2019

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