Case details for Allison ROBERTSON

Name: Allison ROBERTSON

Name: Kingpin Wheel UK Limited

Date of Birth: 4 / 7 / 1979

Date Order Starts: 28 / 3 / 2019

Disqualification Length: 5 Years 0 Month(s)

CRO Number: SC406357

Last Known Address: 32 Ashdale Road, , , , KILMARNOCK, KA3 1PS

Conduct: Allison Robertson (“Mrs Robertson) has caused the Company to trade to the Detriment of HM Revenue & Customs (“HMRC”) in respect of the incorrect application of Value Added Tax (“VAT”) on sales to other EC Member States and the incorrect use of Customs Commodity Codes on imports of alloy wheels. In that:

  • HMRC have advised that at least £66,320 remained unpaid in liquidation in respect of unpaid VAT inclusive of Surcharges, Penalties and Interest. ? Included in the Amount Outstanding, HMRC have advised that an Officers Assessment totalling at least £53,617 inclusive of penalties and interest was raised following an investigation into the under charging of VAT on Sales to other EC Member States on 30 June 2016 for the VAT Return Periods from 09/12 – 06/15. ? On 22 April 2014 a co director advised an Officer of HMRC that they believed that the Company was not accounting for VAT properly on the sale of goods to other EC Member states. ? At an inspection on 13 May 2014 an HMRC Officer has provided Mrs Robertson and a co-director with publicly available HMRC guidance for the accounting of VAT on Sales to other EC Member States. ? Of the total amount of £53,617, £35,441 remains unpaid in the period 7 November 2012 to 21 April 2014 prior to a co director advising HMRC the Company was not accounting properly for VAT on Sales to other EC Member States. ? Of the total amount of £53,617, £18,172 remains unpaid in the period from 22 April 2014 to 7 August 2015 when Mr Robertson knew that the Company was not accounting properly for VAT on Sales to other EC Member States. ? HMRC has advised that at least £38,701 remained unpaid in liquidation in respect of Customs Duty and Anti Dumping Duty, charges which relate to the incorrect use of Customs Commodity Codes which Mrs Robertson and a Co-Director were advised of on 13 May 2014 by an Officer of HMRC.
  • Of this £10,962 remains unpaid in the period to 12 May 2014 at a time Mrs Robertson ought to have known that the wrong Customs Commodity Code was being used on the importation of alloy wheels.
  • On 13 May 2014 Mrs Robertson and a Co-Director were told to put in place management checks to ensure that the correct Commodity Code was used and that it was his responsibility to ensure the correct code was used. £27,738 remains unpaid in the period from 13 May 2014 to 7 December 2015 at a time when Mrs Robertson knew that the wrong Customs Commodity Code was being used. 

    This information is correct as at 11 / 3 / 2019



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