Case details for SHAMUS CONNOR


Name: Lothian Utility Limited

Date of Birth: 8 / 12 / 1972

Date Order Starts: 10 / 10 / 2018

Disqualification Length: 5 Years 0 Month(s)

CRO Number: SC334593

Last Known Address: 4 Riverside Lea, , , , BLACKBURN, EH47 7EL

Conduct: Mr Connor caused Lothian Utility Limited (“Lothian Utility”) to trade to the detriment of HM Revenue & Customs (HMRC) by failing to ensure Lothian Utility complied with its statutory obligation to prepare and file returns for its Construction Industry Scheme (CIS) from May 2011, Value Added Tax (VAT) from March 2010 and Corporation Tax (CT) from November 2012 resulting in a liability outstanding to HMRC at liquidation totalling £3,569,648 in that:

  • On 30 January 2015 he met with HMRC and acknowledged that Lothian Utility had failed to maintain adequate accounting records to facilitate the preparation and submission of returns, and relevant liabilities, for CIS, VAT and CT;
  • Although subsequently CIS returns for tax years 2012/2013 and 2013/2014 were submitted he failed to comply with the requests of HMRC to (a) submit future CIS returns on a monthly basis and (b) prepare and submit all outstanding VAT and CT returns within 2 months of the meeting;
  • As a consequence of his failure to comply, as requested, he caused HMRC to determine the liabilities owed by Lothian Utility for CIS, VAT and CT through assessments, determinations, penalties, interest and surcharge notices as follows: o £307,995 in respect of CIS assessments, £24,812 CIS interest, £389 CIS penalties over 5 tax years between 2012/2013 and 2016/2017; o £359,427 in respect of penalties for failing to deliver monthly CIS returns between 05 April 2010 to 08 August 2014; o £707,864 in respect of CIS liabilities determined over 4 tax years between 2010/2011 and 2014/2015; o £81,247 in respect of CIS liabilities determined, with interest, over 4 tax years between 2010/2011 and 2014/2015; o £8,600 in respect of CIS penalties for failing to file CIS monthly returns between 06 February 2015 to 05 April 2015, tax year 2015/2016 and between 06 April 2016 and 05 July 2016. o £318,843 in respect of CT determinations, interest and penalties for the year to 30 November 2012; o £1,760,404 in respect of an unpaid VAT return for quarter 06.11, assessments for VAT quarters March 2010 and September 2010, assessments for VAT quarters March 2012 to September 2015 and surcharges in the period March 2010 to September 2015. o £67 added interest to liquidation. In the absence of failing to ensure Lothian Utility paid HMRC any of the determined liability in full, or in part, he caused HMRC to place Lothian Utility into liquidation. 

    This information is correct as at 20 / 9 / 2018

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