Case details for Charles Joseph McNally

Name: Charles Joseph McNally

Name: LANGLANDS GARAGE SERVICE LIMITED

Date of Birth: 3 / 2 / 1976

Date Order Starts: 8 / 5 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC330394

Last Known Address: 181 Livingstone Drive,, The Murray, East Kilbride,, , GLASGOW,, G75 0AD

Conduct: Charles Joseph McNally (“Mr McNally”) caused Langlands Garage Services Ltd (the “Company”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) and Pay As You Earn (“PAYE”) & National Insurance Contributions (“NIC”) from at least 7 December 2014 until liquidation. As a result at liquidation HMRC was owed at least £64,329.02. VAT On 5 December 2016 the Company filed late two VAT returns for the periods ended 10/14 & 01/15 that declared a total liability due to HMRC of £6,748.11. HMRC increased the sum due for the 10/14 quarter by £159.94. The Company paid £3,643.22 against these liabilities leaving £3,264.83 due and outstanding at liquidation. On 5 December 2016 the Company filed late a further seven VAT returns for the seven periods ended 04/15, 07/15, 10/15, 01/16, 04/16, 07/16 and 10/16 that declared total liabilities of £20,102.77 due to HMRC. HMRC raised five corresponding surcharges for the periods ended 10/15, 01/16, 04/16, 07/16 & 10/16 in the total sum of £2,199.74. The Company paid £nil against the declared liabilities of £20,102.77 and £1,000 against the surcharges, leaving total liabilities of £21,302.51 due and outstanding at liquidation. In the absence of filed returns for the three periods ended 01/17, 04/17, and 07/17, HMRC raised three assessments in the total sum of £13,296 plus three corresponding surcharges in the total sum of £1,994.40. No payments were made by the Company against these liabilities, which remained outstanding at liquidation. PAYE/NIC For the tax year 2014/2015 the Company submitted monthly Real Time Information (“RTI”) for months 1 – 12 that declared total net liabilities due to HMRC of £14,142.51. Against this liability, an annual employment allowance of £1,551.90 was credited and the Company made payments totalling £9,672.51. At liquidation, HMRC submitted a claim of £2,814.42 in respect of the balance due. For the tax year 2015/2016 the Company submitted monthly RTI for months 1 – 12 that declared total liabilities due to HMRC of £11,589.69. Against this liability, an annual employment allowance of £2,000 was credited. At liquidation, HMRC submitted a claim of £9,407.44 in respect of the balance due. For the tax year 2016/2017 the Company submitted monthly RTI for months 1 – 12 that declared total liabilities due to HMRC of £13,501.80 against which the Company made payments totalling £3,000. At liquidation, HMRC submitted a claim of £10,501.80 in respect of the balance due. For the tax year 2017/2018 the Company submitted monthly RTI for months 1 – 7 that declared total liabilities of £4,828.82, against which an employment allowance of £1,707.86 was credited and the Company made payments totalling £975.96. At liquidation, HMRC submitted a claim of £1,747.62 in respect of the balance due. Comparative treatment of creditors/apportionment of income Between 7 December 2014 and 27 November 2017, payments totalling £835,615.39 were made from the Company bank account, of which a net £102,985.85 was paid to him and £15,594 was paid to HMRC. HMRC was the largest single creditor at liquidation having submitted a claim of £74,864.65. The local council submitted a claim of £27,286.15 and other creditor claims totalled £8,871.18 

This information is correct as at 18 / 4 / 2019


Name: Lynette Kerry McNally

Name: Langlands Garage Services Limited

Date of Birth: 27 / 12 / 1978

Date Order Starts: 8 / 5 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC330394

Last Known Address: 181 Livingstone Drive,, The Murray,, East Kilbride,, , GLASGOW,, G75 0AD

Conduct: Lynette Kerry McNally (“Ms McNally”) caused Langlands Garage Services Ltd (the “Company”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) and Pay As You Earn (“PAYE”) & National Insurance Contributions (“NIC”) from at least 7 December 2014 to liquidation. As a result at liquidation HMRC was owed at least £64,329.02. VAT On 5 December 2016 the Company filed late two VAT returns for the periods ended 10/14 & 01/15 that declared a total liability due to HMRC of £6,748.11. HMRC increased the sum due for the 10/14 quarter by £159.94. The Company paid £3,643.22 against these liabilities leaving £3,264.83 due and outstanding at liquidation. On 5 December 2016 the Company filed late a further seven VAT returns for the seven periods ended 04/15, 07/15, 10/15, 01/16, 04/16, 07/16 and 10/16 that declared total liabilities of £20,102.77 due to HMRC. HMRC raised five corresponding surcharges for the periods ended 10/15, 01/16, 04/16, 07/16 & 10/16 in the total sum of £2,199.74. The Company paid £nil against the declared liabilities of £20,102.77 and £1,000 against the surcharges, leaving total liabilities of £21,302.51 due and outstanding at liquidation. In the absence of filed returns for the three periods ended 01/17, 04/17, and 07/17, HMRC raised three assessments in the total sum of £13,296 plus three corresponding surcharges in the total sum of £1,994.40. No payments were made by the Company against these liabilities, which remained outstanding at liquidation. PAYE/NIC For the tax year 2014/2015 the Company submitted monthly Real Time Information (“RTI”) for months 1 – 12 that declared total net liabilities due to HMRC of £14,142.51. Against this liability, an annual employment allowance of £1,551.90 was credited and the Company made payments totalling £9,672.51. At liquidation, HMRC submitted a claim of £2,814.42 in respect of the balance due. For the tax year 2015/2016 the Company submitted monthly RTI for months 1 – 12 that declared total liabilities due to HMRC of £11,589.69. Against this liability, an annual employment allowance of £2,000 was credited. At liquidation, HMRC submitted a claim of £9,407.44 in respect of the balance due. For the tax year 2016/2017 the Company submitted monthly RTI for months 1 – 12 that declared total liabilities due to HMRC of £13,501.80 against which the Company made payments totalling £3,000. At liquidation, HMRC submitted a claim of £10,501.80 in respect of the balance due. For the tax year 2017/2018 the Company submitted monthly RTI for months 1 – 7 that declared total liabilities of £4,828.82, against which an employment allowance of £1,707.86 was credited and the Company made payments totalling £975.96. At liquidation, HMRC submitted a claim of £1,747.62 in respect of the balance due. Comparative treatment of creditors/apportionment of income 7 December 2014 and 27 November 2017, payments totalling £835,615.39 were made from the Company bank account, of which a net £102,985.85 was paid to her co-director, and £15,594 was paid to HMRC. HMRC was the largest single creditor at liquidation having submitted a claim of £74,864.65. The local council submitted a claim of £27,286.15 and other creditor claims totalled £8,871.18 

This information is correct as at 18 / 4 / 2019



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