Case details for Mark Andrew AIKMAN

Name: Mark Andrew AIKMAN

Name: Can You Experience Co. Limited

Date of Birth: 19 / 7 / 1974

Date Order Starts: 11 / 9 / 2018

Disqualification Length: 4 Years 0 Month(s)

CRO Number: SC235361

Last Known Address: 26 Jordanhill Crescent, , , , GLASGOW, G13 1UN

Conduct: Mark Andrew Aikman (“Mr Aikman”) caused Can You Experience Co. Ltd (the “Company”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”), Pay As You Earn (“PAYE”) & National Insurance Contributions from at least 30 January 2015 until liquidation and as a result on liquidation HMRC was owed at least £111,033.71. In that: VAT On 30 November 2015 the Company filed a VAT return for the period ended 09/14 that declared a liability due of £13,584.47 against which the Company paid £2,000 and HMRC allocated £193.69 (arising from a reduced surcharge), leaving a balance of £11,390.78 outstanding at liquidation. On 30 November 2015 the Company filed a VAT return for the period ended 12/14 that declared a liability due of £5,918.57. This liability remained outstanding at liquidation. The Company filed VAT returns for the periods ended 03/15 & 06/15 that declared a total liability due of £11,404.53. These liabilities remained outstanding at liquidation. On 12 April 2016 the Company filed late a VAT return for the period 09/15 that declared a liability due of £21,751.30. This liability remained outstanding at liquidation. HMRC raised a surcharge for £3,262.69 against which the Company paid £1,912.70 leaving a balance of £1,349.99 outstanding at liquidation. On 12 April 2016 the Company filed late a VAT return for the period 12/15 that declared a liability due of £11,100.88. HMRC raised a surcharge for £1,665.13. These liabilities remained outstanding at liquidation. In the absence of filed returns HMRC raised three assessments for the periods ended 06/16, 09/16 & 12/16 in the total sum of £36,898 and three surcharges totalling £5,534.70. These liabilities remained outstanding at liquidation. PAYE & NIC For the tax year 2016/2017 the Company submitted monthly Real Time Information for the months 1 – 11 that declared total liabilities due of £7,096.68 against which an annual employment allowance of £2,517.12 was credited, and the Company made a payment of £458.16, leaving a balance due of £4,121.40 that remained outstanding at liquidation. Comparative treatment of creditors/apportionment of income Between 30 January 2015 and liquidation payments totalling £1,286,865.20 were made from the Company Bank accounts, of which at least £2,595.09 was paid to Mr Aikman and £15,972.00 was paid to HMRC. At liquidation city councils & utility companies submitted total claims of £29,660.84 and trade creditors submitted total claims of £11,524.74. 

This information is correct as at 11 / 10 / 2018



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