Case details for Scott MYERS WATSON

Name: Scott MYERS WATSON

Name: BLAZE CAFE BAR LLP

Date of Birth: 2 / 1 / 1980

Date Order Starts: 13 / 6 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: OC397122

Last Known Address: 93 Arthur Street,, , , , RYDE, PO33 3BU

Conduct: Mr Scott Myers Watson (“Mr Watson”) caused Blaze Café Bar LLP (“Blaze Café Bar”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of VAT from 7 February 2016 to 23 March 2018 and PAYE/NIC from 22 February 2017 to 23 March 2018, as follows: VAT

  • HMRC raised VAT assessments for the period ending 12/15 through to the period ending 09/16 due to the VAT returns not being submitted on time.
  • Blaze Café Bar subsequently submitted the VAT returns for the period ending 12/15 through to the period ending 09/16, which were received by HMRC on 22 November 2016. As the company had paid three of the VAT assessments, these amounts were credited to the account, but the return amounts were higher than the assessments.
  • The VAT returns for the periods ending 12/16, 06/17, 09/17 and 12/17 were submitted on time but without payment.
  • The VAT return for the period ending 03/17 was submitted on time but was paid late.
  • Civil penalties totalling £3,741 were issued by HMRC in January 2017. Surcharges totalling £6,603 were imposed for the period ending 12/16 through to the period ending 12/17.
  • Total payments of £28,277 were made in the period.
  • At the date of liquidation, £85,230 was owing to HMRC in respect of the VAT returns, which had accrued since 07 February 2016 when the 12/15 quarter was due, civil penalties and surcharges. PAYE/NIC
  • Blaze Café Bar made the required Real Time Information (“RTI”) returns in respect of PAYE/NIC.
  • At the time of liquidation, £20,742 was outstanding in respect of PAYE and NIC which had accrued since month 10 of the 2016/2017 tax year. Comparative treatment of HMRC and other creditors
  • Accounts for the period ending 30/12/15 show trade liabilities of £2,980 and crown liabilities of £9,412, total liabilities are £24,000.
  • Accounts for the period ending 30/12/16 show that total liabilities have increased to £52,761, however it is not possible to determine the liability to HMRC.
  • At liquidation trade liabilities (all connected persons) are £12,844 whilst the liability to HMRC has increased to £105,972, total liabilities being stated as £141,612. It can be seen that the liabilities to HMRC have increased disproportionally to the liabilities to all other classes of creditor and thus they were treated differentially. 

    This information is correct as at 23 / 5 / 2019


    Name: Kayleigh Jayne HARRIS

    Name: BLAZE CAFE BAR LLP

    Date of Birth: 29 / 11 / 1985

    Date Order Starts: 20 / 6 / 2019

    Disqualification Length: 3 Years 6 Month(s)

    CRO Number: OC397122

    Last Known Address: 7 Haines Close,, , , , RYDE, PO33 3FA

    Conduct: Ms Kayleigh Jayne Harris (“Ms Harris”) caused Blaze Café Bar LLP (“Blaze Café Bar”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of VAT from 7 February 2016 to 23 March 2018 and PAYE/NIC from 22 February 2017 to 23 March 2018, as follows: VAT

  • HMRC raised VAT assessments for the period ending 12/15 through to the period ending 09/16 due to the VAT returns not being submitted on time.
  • Blaze Café Bar subsequently submitted the VAT returns for the period ending 12/15 through to the period ending 09/16, which were received by HMRC on 22 November 2016. As the company had paid three of the VAT assessments, these amounts were credited to the account, but the return amounts were higher than the assessments.
  • The VAT returns for the periods ending 12/16, 06/17, 09/17 and 12/17 were submitted on time but without payment.
  • The VAT return for the period ending 03/17 was submitted on time but was paid late.
  • Civil penalties totalling £3,741 were issued by HMRC in January 2017. Surcharges totalling £6,603 were imposed for the period ending 12/16 through to the period ending 12/17.
  • Total payments of £28,277 were made in the period.
  • At the date of liquidation, £85,230 was owing to HMRC in respect of the VAT returns, which had accrued since 07 February 2016 when the 12/15 quarter was due, civil penalties and surcharges. PAYE/NIC
  • Blaze Café Bar made the required Real Time Information (“RTI”) returns in respect of PAYE/NIC.
  • At the time of liquidation, £20,742 was outstanding in respect of PAYE and NIC which had accrued since month 10 of the 2016/2017 tax year. Comparative treatment of HMRC and other creditors
  • Accounts for the period ending 30/12/15 show trade liabilities of £2,980 and crown liabilities of £9,412, total liabilities are £24,000.
  • Accounts for the period ending 30/12/16 show that total liabilities have increased to £52,761, however it is not possible to determine the liability to HMRC.
  • At liquidation trade liabilities (all connected persons) are £12,844 whilst the liability to HMRC has increased to £105,972, total liabilities being stated as £141,612.
  • It can be seen that the liabilities to HMRC have increased disproportionally to the liabilities to all other classes of creditor and thus they were treated differentially. 

    This information is correct as at 3 / 6 / 2019



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