Case details for Jason Carl Pattinson

Name: Jason Carl Pattinson

Name: COMPLETELY HYDRAULIC DAGENHAM LLP

Date of Birth: 28 / 7 / 1972

Date Order Starts: 24 / 6 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: OC328636

Last Known Address: 9 VICARAGE LANE, NORTH WEALD, , , EPPING, CM16 6ET

Conduct: Jason Carl Pattinson failed to ensure that Completely Hydraulic Dagenham LLP (“LLP”) complied with its statutory obligation to make full payment to HM Revenue & Customs (“HMRC”) from 7 September 2015 in respect of VAT and 22 April 2016 in respect of PAYE/NIC, and as a result LLP traded to the detriment of HMRC from at latest 1 October 2016, in that:-

  • LLP commenced trading in 2011, ceased trading in March 2017 and was placed into Liquidation on 1 August 2017 VAT
  • VAT of £27,447.38 was due in respect of the quarter ended July 2015, to be paid by 7 September 2015. However, by the date of liquidation, payments totalling only £11,256.98 had been made on 23 September 2015, leaving £16,190.40 outstanding.
  • Whilst no VAT was due in respect of the quarters ended October 2015 to April 2016, VAT of £215,435.61 was due in respect of the nine months ended January 2017 together with a surcharge of £4,308.71 thereon. Further amounts including surcharges thereon and totalling £49,830.65 were also due up to date of liquidation.
  • No payments were made by LLP after 23 September 2015, in respect of any of these liabilities, with the result that at liquidation LLP owed VAT totalling £285,765.37. PAYE/NI
  • PAYE/NIC of £198,765.28 was due for payment monthly by LLP in respect of the year 2015/2016 with any remaining balance by no later than 22 April 2016.
  • Whilst payments totalling £100,637.34 were made in respect of this over the period 20 June 2015 to 19 September 2016, with a further payment of £6,563.57 being made on 2 February 2017, £91,564.37 remained outstanding at the date of liquidation.
  • At liquidation LLP owed PAYE/NIC totalling £94,087.69, including interest of £51.68 in respect of 2013/2014, £2,428.93 for 2014/2015 and £42.17 for 2015/2016. Comparative treatment
  • At 30 September 2016 LLP owed £358,796.00 to HMRC compared to £598,613.00 to other creditors, which included £324,415.00 to connected parties.
  • Over the period 1 October 2016 to liquidation, LLP’s records show total sales turnover of £700,738.00. In the same period LLP paid £6,563 to HMRC
  • At liquidation, LLP owed £379,853.06 to HMRC in accordance with HMRC’s records, compared to £360,000.00 to other creditors, which included connected creditors of £328,000, according to the Statement of Affairs sworn by his fellow director. Jason Carl Pattinson failed to ensure that Completely Engineering Limited (“Engineering”) complied with its statutory obligation to make full payment to HM Revenue & Customs (“HMRC”) from 7 December 2015 in respect of VAT and 22 April 2017 in respect of PAYE/NIC, and as a result Engineering traded to the detriment of HMRC from at latest 1 October 2016, in that:-
  • Engineering commenced trading in January 2015 and was placed into liquidation on 9 January 2018 VAT
  • VAT of £17,977.30 was due in respect of Engineering’s first quarter of trading being that ended October 2015, due for payment by 7 December 2015. An amount of £178.22 was set off against this.
  • Further VAT totalling £67,202.50 was due in respect of remaining quarters to liquidation, against which an amount of £549.79 was set off.
  • No payments were made by Engineering in respect of VAT throughout.
  • At liquidation Engineering owed VAT totalling £78,451.80. PAYE/NIC
  • PAYE/NIC of £79,625.00 was due monthly in respect of the year 2016/2017 with any remaining balance due by 22 April 2017.
  • Whilst payments totalling £29,297.07 were made in respect of this year, the last of which was £23,837.24 on 13 September 2016, £50,327.93 remained unpaid at liquidation.
  • At liquidation, Engineering owed PAYE/NIC totalling £50,773.42, including interest of £384.48 due for 2015/2016 and £61.01 for 2016/2017.
  • Engineering also owed £2,961.00 in respect of Corporation Tax for the period ended 30 September 2016, due for payment on 1 July 2017. Comparative treatment
  • At 30 September 2016 Engineering owed £74,028.00 to HMRC compared to £94,294.00 to other creditors.
  • Over the period 1 October 2016 to liquidation, Engineering’s records show total sales turnover of £167,651.00. In the same period Engineering paid nil to HMRC
  • At liquidation, Engineering owed £132,229.94 to HMRC in accordance with HMRC’s records and had no other creditors, according to Engineering’s Statement of Affairs sworn by his fellow director. Jason Carl Pattinson failed to ensure that The Completely GRP Limited (“GRP”) complied with its statutory obligations to make full payment to HM Revenue & Customs (“HMRC”) from 7 January 2016 in respect of VAT and 22 April 2017 in respect of PAYE/NIC, and as a result GRP traded to the detriment of HMRC from at latest 1 October 2016, in that:-
  • GRP commenced trading in 2015 and was placed into liquidation on 9 January 2018 VAT
  • VAT of £19,264.00 was due in respect of the quarter ended November 2015, due for payment by 7 January 2016.
  • Further VAT totalling £109,406.39 was due in respect of the remaining quarters to liquidation.
  • No payments were made by GRP in respect of VAT throughout.
  • At the date of liquidation GRP owed VAT totalling £128,670.39. PAYE/NIC
  • PAYE/NIC of £113,945.36 was due monthly in respect of the year 2016/2017 with any remaining balance due for payment by 22 April 2017.
  • Whilst payments totalling £31,064.37 were made in respect of this year, the last of which was a payment of £18,842.47 on 17 November 2016, £82,880.99 remained unpaid at liquidation.
  • PAYE/NIC of £40,136.82 was due monthly in respect of the year 2017/2018, against which no payments were made, an employment credit of £3,000 only being received.
  • At liquidation, GRP owed PAYE/NIC totalling £121,740.62, including a balance of £1,264.51 with interest of £458.30 in respect of the year 2015/2016.
  • GRP also owed a Corporation Tax non-filing penalty of £100 in respect of the year ended 30 September 2015, due for filing and payment by 1 July 2016. Comparative treatment
  • At 30 September 2016 GRP owed £89,516.00 to HMRC compared to £160,117.00 to other creditors, of which £153,216 was owed to a connected secured creditor.
  • Over the period 1 October 2016 to liquidation, GRP’s records show total sales turnover of £372,667.00. In the same period GRP paid £18,842 to HMRC
  • At liquidation, GRP owed £250,511.01 to HMRC in accordance with HMRC’s records and had no other creditors, according to GRP’s Statement of Affairs sworn by his fellow director. Jason Carl Pattinson failed to ensure that Completely Essex Limited (“Essex”) complied with its statutory obligation to make full payment to HM Revenue & Customs (“HMRC”) from 7 October 2015 in respect of VAT and 22 April 2017 in respect of PAYE/NIC, and as a result Essex traded to the detriment of HMRC from at latest 1 October 2016, in that:-
  • Essex commenced trading in 2015 and was placed into liquidation on 9 January 2018 VAT
  • VAT of £32,775.00 was due in respect of the quarter ended August 2015 due for payment by 7 October 2015, against which a payment of £646.00 was made on 3 September 2016 and a set off of £23,398.50 made on 12 May 2017.
  • Further VAT was due totalling £188,385 in respect of the remaining quarters to liquidation, against which a payment of £1,831.00 was made on 3 September 2016.
  • At date of liquidation Essex owed VAT of £191,786.95. PAYE/NIC
  • PAYE/NIC of £101,101.00 was due monthly in respect of the year 2016/2017 with any remaining balance due for payment by 22 April 2017.
  • Whilst payments totalling £54,117.75 were made in respect of this year, the last of which was £11,751.76 paid on 23 May 2017, a total of £46,983.25 remained outstanding at liquidation.
  • PAYE/NIC of £41,294.00 was due monthly in respect of the year 2017/2018, against which payments totalling £10,926.64 were made, leaving £30,267.36 outstanding at liquidation,
  • The last payment of £11,751.76 was made on 23 May 2017.
  • At liquidation, Essex owed PAYE/NIC totalling £77,425.70, including interest of £75.09 in respect of 2015/2016.
  • Essex also owed Corporation Tax of £55 in respect of the year ended 31 May 2015, payable by 1 March 2016 and Corporation Tax of £13,129.00 in respect of the period ended 30 September 2016, payable by 1 July 2017. Comparative treatment
  • At 30 September 2016 Essex owed £103,318.00 to HMRC compared to £184,655.00 to other creditors, of which £86,978 was owed to a connected secured creditor.
  • Over the period 1 October 2016 to liquidation, Essex’s records show total sales turnover of £1,038,695.00. In the same period Essex paid £34,122 to HMRC
  • At liquidation, Essex owed £282,590.82 to HMRC in accordance with HMRC’s records and £5,087.00 to other creditors, according to Essex’s Statement of Affairs sworn by his fellow director. Jason Carl Pattinson failed to ensure that Completely London Limited (“London”) complied with its statutory obligation to make full payment to HM Revenue & Customs (“HMRC”) from 7 October 2015 in respect of VAT and 22 April 2016 in respect of PAYE/NIC, and as a result traded to the detriment of HMRC from at latest 1 October 2016, in that:-
  • Completely London Limited (“London”) commenced trading in 2015 and was placed into liquidation on 18 January 2018 VAT
  • VAT of £57,515.60 was due in respect of the quarter ended August 2015 for payment by 7 October 2015, against which a payment of £646.00 was made on 21 June 2016 and £4,879.64 set off on 12 May 2017, leaving a balance of £51,990.00 outstanding at liquidation.
  • Further VAT totalling £67,989.90 was due in respect of the remaining quarters to liquidation, against which an amount of £1,684.00 was set off on 23 May 2017.
  • At date of liquidation London owed VAT of £118,295.89. PAYE/NIC
  • PAYE/NIC of £12,975.33 was due monthly in respect of the year 2015/2016 with any remaining balance due for payment by 22 April 2016.
  • Whilst one payment of £10,000.00 was made in respect of this year on 27 February 2017, £2,975.00 remained outstanding at liquidation.
  • PAYE/NIC of £41,443.26 was due monthly in respect of the year 2016/2017, against which payments totalling £14,224.36 were made, leaving £27,218.90 outstanding at liquidation.
  • PAYE/NIC of £33,764.55 was due monthly in respect of the year 2017/2018, against which one payment only of £7,926.58 was made on 22 May 2017, being the last payment made by London.
  • At liquidation, London owed PAYE/NIC totalling £56,240.34, including interest of £208.14 in respect of the year 2015/2016. Comparative treatment
  • At 30 September 2016 London owed HMRC £60,030.00 and £186,428.00 was owed to other creditors, of which £31,847.00 was owed to a connected secured creditor.
  • Over the period 1 October 2016 to liquidation, London’s records show total sales turnover of £861,888.00. In the same period London paid £27,845 to HMRC
  • At liquidation, London owed £174,536.23 to HMRC in accordance with HMRC’s records and £17,792.93 to other creditors, according to London’s Statement of Affairs sworn by his fellow director. Jason Carl Pattinson failed to ensure that Completely Heathrow Limited (“Heathrow”) complied with its statutory obligations to make full payment to HM Revenue & Customs (“HMRC”) from 11 November 2015 in respect of VAT and 22 April 2017 in respect of PAYE/NIC, and as a result Heathrow traded to the detriment of HMRC from 1 October 2016 at the latest, in that:-
  • Completely Heathrow Limited (“Heathrow”) commenced trading in 2015 and was placed into liquidation on 10 April 2018 VAT
  • VAT of £90,498.00 was due in respect of the quarter ended September 2015, due for payment by 11 November 2015, against which a credit of £8.40 was set off, leaving £90,489.58 due at liquidation.
  • HMRC’s records show further net VAT due of £13,618.52 in respect of the remaining quarters to liquidation.
  • No payments were made by Heathrow in respect of VAT throughout.
  • At the date of liquidation Heathrow owed VAT totalling £104,108.10. PAYE/NI
  • PAYE/NIC of £23,326.80 was due monthly in respect of the year 2016/2017 with any remaining balance due for payment by 22 April 2017.
  • Whilst payments totalling £12,315.98 were made in respect of this year, a total of £11,010.22 remained outstanding at liquidation.
  • PAYE/NIC of £13,519.00 was due monthly in respect of the year 2017/2018, against which payments totalling £3,415.00 were made, leaving £10,104.00 outstanding at liquidation.
  • The last payment of £3,416.96 being made on 23 May 2017.
  • At liquidation, Heathrow owed PAYE/NIC totalling £21,130.61, including interest of £16.39 in respect of 2016/2017.
  • Heathrow also owed Corporation Tax of £2,987.20 in respect of the year ended 31 March 2016, payable by 1 January 2017 and Corporation Tax of £1,778.40 in respect of the period ended 30 September 2016, payable by 1 July 2017, together with interest of £146.53 thereon. Comparative treatment
  • Amounts owed to HMRC by Heathrow at 30 September 2016 totalled £45,845.00 with £67,757.00 owed to other creditors of which £18,897.00 was owed to a secured connected creditor.
  • Over the period 1 October 2016 to liquidation, Heathrow’s records show total sales turnover of £65,945.00. In the same period Heathrow paid £22,426 to HMRC
  • At liquidation, a total of £130,150.84 was owed to HMRC in accordance with HMRC’s records, compared to £630.00 to other creditors according to Heathrow’s Statement of Affairs sworn by his fellow director. 

    This information is correct as at 2 / 8 / 2019


    Name: Nigel Paul Dedman

    Name: COMPLETELY HYDRAULIC DAGENHAM LLP

    Date of Birth: 27 / 5 / 1959

    Date Order Starts: 24 / 6 / 2019

    Disqualification Length: 4 Years 0 Month(s)

    CRO Number: OC328636

    Last Known Address: 16 BURNHAM ROAD, , , , LONDON, E4 8PE

    Conduct: Nigel Paul Dedman failed to ensure that Completely Hydraulic Dagenham LLP (“LLP”) complied with its statutory obligation to make full payment to HM Revenue & Customs (“HMRC”) from 7 September 2015 in respect of VAT and 22 April 2016 in respect of PAYE/NIC, and as a result LLP traded to the detriment of HMRC from 1 October 2016 at the latest, in that:-

  • LLP commenced trading in 2011, ceased trading in March 2017 and was placed into Liquidation on 1 August 2017 VAT
  • VAT of £27,447.38 was due in respect of the quarter ended July 2015, to be paid by 7 September 2015. However, by the date of liquidation, payments totalling only £11,256.98 had been made on 23 September 2015, leaving £16,190.40 outstanding.
  • Whilst no VAT was due in respect of the quarters ended October 2015 to April 2016, VAT of £215,435.61 was due in respect of the nine months ended January 2017 together with a surcharge of £4,308.71 thereon. Further amounts including surcharges thereon and totalling £49,830.65 were also due up to date of liquidation.
  • No payments were made by LLP after 23 September 2015, in respect of any of these liabilities, with the result that at liquidation LLP owed VAT totalling £285,765.37. PAYE/NI
  • PAYE/NIC of £198,765.28 was due for payment monthly by LLP in respect of the year 2015/2016 with any remaining balance by no later than 22 April 2016.
  • Whilst payments totalling £100,637.34 were made in respect of this over the period 20 June 2015 to 19 September 2016, with a further payment of £6,563.57 being made on 2 February 2017, £91,564.37 remained outstanding at the date of liquidation.
  • At liquidation LLP owed PAYE/NIC totalling £94,087.69, including interest of £51.68 in respect of 2013/2014, £2,428.93 for 2014/2015 and £42.17 for 2015/2016. Comparative treatment
  • At 30 September 2016 LLP owed £358,796.00 to HMRC compared to £598,613.00 to other creditors, which included £324,415.00 to connected parties.
  • Over the period 1 October 2016 to liquidation, LLP’s records show total sales turnover of £700,738.00. In the same period LLP paid £6,563 to HMRC
  • At liquidation, LLP owed £379,853.06 to HMRC in accordance with HMRC’s records, compared to £360,000.00 to other creditors, which included connected creditors of £328,000, according to the Statement of Affairs sworn by Mr Dedman. Nigel Paul Dedman failed to ensure that Completely Engineering Limited (“Engineering”) complied with its statutory obligation to make full payment to HM Revenue & Customs (“HMRC”) from 7 December 2015 in respect of VAT and 22 April 2017 in respect of PAYE/NIC, and as a result Engineering traded to the detriment of HMRC from at latest 1 October 2016, in that:-
  • Engineering commenced trading in January 2015 and was placed into liquidation on 9 January 2018 VAT
  • VAT of £17,977.30 was due in respect of Engineering’s first quarter of trading being that ended October 2015, due for payment by 7 December 2015. An amount of £178.22 was set off against this.
  • Further VAT totalling £67,202.50 was due in respect of remaining quarters to liquidation, against which an amount of £549.79 was set off.
  • No payments were made by Engineering in respect of VAT throughout.
  • At liquidation Engineering owed VAT totalling £78,451.80. PAYE/NIC
  • PAYE/NIC of £79,625.00 was due monthly in respect of the year 2016/2017 with any remaining balance due by 22 April 2017.
  • Whilst payments totalling £29,297.07 were made in respect of this year, the last of which was £23,837.24 on 13 September 2016, £50,327.93 remained unpaid at liquidation.
  • At liquidation, Engineering owed PAYE/NIC totalling £50,773.42, including interest of £384.48 due for 2015/2016 and £61.01 for 2016/2017.
  • Engineering also owed £2,961.00 in respect of Corporation Tax for the period ended 30 September 2016, due for payment on 1 July 2017. Comparative treatment
  • At 30 September 2016 Engineering owed £74,028.00 to HMRC compared to £94,294.00 to other creditors.
  • Over the period 1 October 2016 to liquidation, Engineering’s records show total sales turnover of £167,651.00. In the same period Engineering paid nil to HMRC.
  • At liquidation, Engineering owed £132,229.94 to HMRC in accordance with HMRC’s records and had no other creditors, according to Engineering’s Statement of Affairs sworn by Mr Dedman. Nigel Paul Dedman failed to ensure that The Completely GRP Limited (“GRP”) complied with its statutory obligation to make full payment to HM Revenue & Customs (“HMRC”) from 7 January 2016 in respect of VAT and 22 April 2017 in respect of PAYE/NIC, and as a result GRP traded to the detriment of HMRC from at latest 1 October 2016, in that:-
  • GRP commenced trading in 2015 and was placed into liquidation on 9 January 2018 VAT
  • VAT of £19,264.00 was due in respect of the quarter ended November 2015, due for payment by 7 January 2016.
  • Further VAT totalling £109,406.39 was due in respect of the remaining quarters to liquidation.
  • No payments were made by GRP in respect of VAT throughout.
  • At the date of liquidation GRP owed VAT totalling £128,670.39. PAYE/NIC
  • PAYE/NIC of £113,945.40 was due monthly in respect of the year 2016/2017 with any remaining balance due for payment by 22 April 2017.
  • Whilst payments totalling £31,064.41 were made in respect of this year, the last of which was a payment of £18,842.47 on 17 November 2016, £82,880.99 remained unpaid at liquidation.
  • PAYE/NIC of £40,136.82 was due monthly in respect of the year 2017/2018, against which no payments were made, an employment credit of £3,000 only being received.
  • At liquidation, GRP owed PAYE/NIC totalling £121,740.62, including a balance of £1,264.51 with interest of £458.30 in respect of the year 2015/2016.
  • GRP also owed a Corporation Tax non-filing penalty of £100 in respect of the year ended 30 September 2015, due for filing and payment by 1 July 2016. Comparative treatment
  • At 30 September 2016 GRP owed £89,516.00 to HMRC compared to £160,117.00 to other creditors, of which £153,216 was owed to a connected secured creditor.
  • Over the period 1 October 2016 to liquidation, GRP’s records show total sales turnover of £372,667.00. In the same period GRP paid £18,842 to HMRC
  • At liquidation, GRP owed £250,511.01 to HMRC in accordance with HMRC’s records and had no other creditors, according to GRP’s Statement of Affairs sworn by Mr Dedman. Nigel Paul Dedman failed to ensure that Completely Essex Limited (“Essex”) complied with its statutory obligation to make full payment to HM Revenue & Customs (“HMRC”) from 7 October 2015 in respect of VAT and 22 April 2017 in respect of PAYE/NIC, and as a result Essex traded to the detriment of HMRC from at latest 1 October 2016, in that:-
  • Essex commenced trading in 2015 and was placed into liquidation on 9 January 2018 VAT
  • VAT of £32,774.98 was due in respect of the quarter ended August 2015 due for payment by 7 October 2015, against which a payment of £646.00 was made on 3 September 2016 and a set off of £23,398.45 made on 12 May 2017, leaving a balance of £8,730.53 still outstanding at liquidation.
  • Further VAT was due totalling £188,384.66 in respect of the remaining quarters to liquidation, against which a payment of £1,831.00 was made on 3 September 2016.
  • At date of liquidation Essex owed VAT of £191,786.95. PAYE/NIC
  • PAYE/NIC of £101,101.70 was due monthly in respect of the year 2016/2017 with any remaining balance due for payment by 22 April 2017.
  • Whilst payments totalling £54,117.45 were made in respect of this year, the last of which was £11,751.76 paid on 23 May 2017, a total of £46,983.25 remained outstanding at liquidation.
  • PAYE/NIC of £41,293.99 was due monthly in respect of the year 2017/2018, against which payments totalling £10,926.63 were made, leaving £30,367.36 outstanding at liquidation,
  • The last payment of £11,751.76 was made on 23 May 2017.
  • At liquidation, Essex owed PAYE/NIC totalling £77,425.70, including interest of £75.09 in respect of 2015/2016.
  • Essex also owed Corporation Tax of £55 in respect of the year ended 31 May 2015, payable by 1 March 2016 and Corporation Tax of £13,129.00 in respect of the period ended 30 September 2016, payable by 1 July 2017. Comparative treatment
  • At 30 September 2016 Essex owed £103,318.00 to HMRC compared to £184,655.00 to other creditors, of which £86,978 was owed to a connected secured creditor.
  • Over the period 1 October 2016 to liquidation, Essex’s records show total sales turnover of £1,038,695.00. In the same period Essex paid £34,122 to HMRC
  • At liquidation, Essex owed £282,590.52 to HMRC including accrued interest of £193.87 in accordance with HMRC’s records and £5,087.00 to other creditors, according to Essex’s Statement of Affairs sworn by Mr Dedman. Nigel Paul Dedman failed to ensure that Completely London Limited (“London”) complied with its statutory obligation to make full payment to HM Revenue & Customs (“HMRC”) from 7 October 2015 in respect of VAT and 22 April 2016 in respect of PAYE/NIC, and as a result London traded to the detriment of HMRC from 1 October 2016 at the latest, in that:-
  • Completely London Limited (“London”) commenced trading in 2015 and was placed into liquidation on 18 January 2018 VAT
  • VAT of £57,515.64 was due in respect of the quarter ended August 2015 for payment by 7 October 2015, against which a payment of £646.00 was made on 21 June 2016 and £4,879.64 set off on 12 May 2017, leaving a balance of £51,990.00 outstanding at liquidation.
  • Further VAT totalling £67,989.89 was due in respect of the remaining quarters to liquidation, against which an amount of £1,684.00 was set off on 23 May 2017.
  • At date of liquidation London owed VAT of £118,295.89. PAYE/NIC
  • PAYE/NIC of £12,975.33 was due monthly in respect of the year 2015/2016 with any remaining balance due for payment by 22 April 2016.
  • Whilst one payment of £10,000.00 was made in respect of this year on 27 February 2017, £2,975.33 remained outstanding at liquidation.
  • PAYE/NIC of £41,443.26 was due monthly in respect of the year 2016/2017, against which payments totalling £14,224.36 were made, leaving £27,218.90 outstanding at liquidation.
  • PAYE/NIC of £33,764.55 was due monthly in respect of the year 2017/2018, against which one payment only of £7,926.58 was made on 22 May 2017, being the last payment made by London.
  • At liquidation, London owed PAYE/NIC totalling £56,240.34, including interest of £208.14 in respect of the year 2015/2016. Comparative treatment
  • At 30 September 2016 London owed HMRC £60,030.00 and £186,428.00 was owed to other creditors, of which £31,847.00 was owed to a connected secured creditor.
  • Over the period 1 October 2016 to liquidation, London’s records show total sales turnover of £861,888.00. In the same period London paid £27,845 to HMRC.
  • At liquidation, London owed £174,536.23 to HMRC in accordance with HMRC’s records and £17,792.93 to other creditors, according to London’s Statement of Affairs sworn by Mr Dedman. Nigel Paul Dedman failed to ensure that Completely Heathrow Limited (“Heathrow”) complied with its statutory obligation to make full payment to HM Revenue & Customs (“HMRC”) from 11 November 2015 in respect of VAT and 22 April 2017 in respect of PAYE/NI, and as a result Heathrow traded to the detriment of HMRC from at latest 1 October 2016, in that:-
  • Completely Heathrow Limited (“Heathrow”) commenced trading in 2015 and was placed into liquidation on 10 April 2018 VAT
  • VAT of £90,497.98 was due in respect of the quarter ended September 2015, due for payment by 11 November 2015, against which a credit of £8.40 was set off, leaving £90,489.58 due at liquidation.
  • HMRC’s records show further net VAT due of £13,618.52 in respect of the remaining quarters to liquidation.
  • No payments were made by Heathrow in respect of VAT throughout.
  • At the date of liquidation Heathrow owed VAT totalling £104,108.10. PAYE/NI
  • PAYE/NIC of £23,326.81 was due monthly in respect of the year 2016/2017 with any remaining balance due for payment by 22 April 2017.
  • Whilst payments totalling £12,316.59 were made in respect of this year, a total of £11,010.22 remained outstanding at liquidation.
  • PAYE/NIC of £13,518.96 was due monthly in respect of the year 2017/2018, against which payments totalling £3,415.00 were made, leaving £10,104.00 outstanding at liquidation.
  • The last payment of £3,416.96 being made on 23 May 2017.
  • At liquidation, Heathrow owed PAYE/NIC totalling £21,130.61, including interest of £16.39 in respect of 2016/2017.
  • Heathrow also owed Corporation Tax of £2,987.20 in respect of the year ended 31 March 2016, payable by 1 January 2017 and Corporation Tax of £1,778.40 in respect of the period ended 30 September 2016, payable by 1 July 2017, together with interest of £146.53 thereon. Comparative treatment
  • Amounts owed to HMRC by Heathrow at 30 September 2016 totalled £45,845.00 with £67,757.00 owed to other creditors of which £18,897.00 was owed to a secured connected creditor.
  • Over the period 1 October 2016 to liquidation, Heathrow’s records show total sales turnover of £65,945.00. In the same period Heathrow paid £22,426 to HMRC. At liquidation, a total of £130,150.84 was owed to HMRC in accordance with HMRC’s records, compared to £630.00 to other creditors according to Heathrow’s Statement of Affairs sworn by Mr Dedman. 

    This information is correct as at 2 / 8 / 2019



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