Case details for Benjamin James Mason

Name: Benjamin James Mason

Name: Broadfire Cloud Services Limited

Date of Birth: 4 / 1 / 1981

Date Order Starts: 21 / 5 / 2019

Disqualification Length: 3.5 Years 42 Month(s)

CRO Number: INV5320625

Last Known Address: Cornerways, Montreal Road, , , Sevenoaks, TN13 2EP

Conduct: Benjamin James Mason (“Mr Mason) caused Broadfire Cloud Services Limited (“Cloud”) to trade to the detriment of HM Revenue and Customs (“HMRC”) and to his own benefit from at least 07 July 2015 resulting in a liability to HMRC of at least £81,244, including surcharges, interest and penalties of £6,158 in respect of Value Added Tax (“VAT”) and Pay As You Earn/National Insurance Contribution (“PAYE/NIC”) at liquidation in that:

  • As at 07/07/15, Cloud owed £11,961 to HMRC in respect of the VAT quarters 02/15 and 05/15.
  • Payments totalling £6,659 were made in July 2015 which cleared the VAT liability for 02/15
  • Between 08/07/15 and liquidation on 01/09/17, Cloud was liable to pay VAT of £53,974 in respect of the VAT quarters 08/15 to 02/17 plus surcharges of £5,995 resulting in an outstanding debt of £65,271 at liquidation
  • Between September 2015 and February 2017, Cloud was liable to pay HMRC £23,898 in respect of PAYE/NIC deductions for the tax years 2015/16 and 2017/18.
  • One payment of £3,088 was made to HMRC in November 2016 and, after Employment Allowances totalling £8,000, a debt of £15,872 plus interest of £63 remained outstanding at liquidation
  • As at 07/07/15 he owed Cloud £49,069 in respect of his overdrawn director’s loan account. By liquidation this debt had increased to at least £216,830
  • At liquidation, HMRC were owed at least £81,244 while other creditors were owed £15,309 comprising £5,596 owed to one supplier, £1,896 owed to one service provider and £7,817 owed to two finance creditors.
  • HMRC have submitted a claim in the liquidation for £92,768 which includes estimated debts for a period after Cloud ceased to trade 

    This information is correct as at 30 / 4 / 2019

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