Case details for STUART ALEXANDER

Name: STUART ALEXANDER

Name: Charcleen Yearly Cleans Limited and Charcleen Managemnt Services Ltd

Date of Birth: 2 / 9 / 1978

Date Order Starts: 12 / 12 / 2018

Disqualification Length: 5 Years 0 Month(s)

CRO Number: SC415952 / SC415952

Last Known Address: 5a Ochil Crescent, , , , STIRLING, FK8 1QJ

Conduct: Charcleen Yearly Cleans Limited Trading to the Detriment of HM Revenue & Customs (“HMRC”) Between 7 January 2015 when the liability in respect of VAT for the quarter ended 31 November 2014 fell due and 9 September 2016 when the company was liquidated, he failed to ensure that Charcleen Yearly Cleans Limited (“Yearly”) complied with its statutory obligations to submit returns and make payments to HMRC and caused Yearly to trade of the detriment of HMRC. Over this period payments to other creditors were maintained resulting in HMRC being the only creditor at liquidation with a final claim of £43,605. Value Added Tax (“VAT”)

  • On 10 December 2014, Yearly submitted a return for the quarter 11/14 revealing a total liability of £6,781, against which a surcharge of £1,017 was applied, giving an outstanding balance of £7,798 and an accruing balance of £8,476. This payment was due by 7 January 2015. No payment was made as and when due to HMRC.
  • On 16 March 2016, a payment of £2,615 was made which HMRC allocated to quarter 11/14, HMRC records show an outstanding balance of £5,861.
  • Yearly submitted returns for the quarters 02/15, 05/15, 08/15 and 11/15 but failed to make any further payments to HMRC towards this liability and at liquidation, the outstanding balance was £33,114. Corporation Tax
  • On 4 December 2014, Yearly submitted a return to HMRC in respect of the period ended 28 February 2014, disclosing a Corporation Tax liability of £6,579 which, by that date, was overdue being payable no later than 1 December 2014. No payments were made against this debt and the full amount remained outstanding at liquidation.
  • On 30 November 2015, Yearly submitted a return to HMRC in respect of the period ended 28 February 2015, disclosing a Corporation Tax liability of £3,912 which was due to have been paid no later than 1 December 2015. No payments were made against this debt and the full amount remained outstanding at liquidation. Comparative Treatment
  • Analysis of Yearly’s bank statements for the period 1 March 2014 to 9 September 2016 discloses total expenditure of £353,244 of which £47,892 was paid against trade and expense liabilities, £101,500 was paid to an associated company Charcleen Management Services Limited, £18,500 was paid to the directors, £158,705 was paid in wages to third parties, £17,050 were made in unknown payments and £9,000 was paid to HMRC. Charcleen Management Services Limited Trading to the Detriment of HM Revenue & Customs (“HMRC”) Between at least 7 May 2015 when the liability in respect of Value Added Tax (“VAT”) for the quarter ended 31 March 2015 fell due and 14 October 2016 when the company were liquidated, he failed to ensure that Charcleen Management Services Limited (“Management”) complied with its statutory obligations to submit returns and make payments to HM Revenue & Customs (“HMRC”) and caused Management to trade to the detriment of HMRC. Over this period payments to other creditors were maintained resulting in HMRC being the only creditor at liquidation with a final claim of £137,925. VAT
  • On 7 May 2015 when payment for month 03/15 was due, Management had a balance of £6,480 due to HMRC.
  • Whilst returns were submitted for months 04/15 and 05/15, for which payments were due on 7 June 2015 and 7 July 2015 respectively, no payments were made for these months and at 7 July 2015, the outstanding balance due to HMRC was £22,106.
  • Following payments of £6,000 on 20 November 2015, £10,000 on 15 December 2015 and £3,500 on 11 March 2016, which HMRC allocated to quarter 05/15, HMRC records show a historical balance of £2,606.
  • The company submitted returns for months 06/15 to 12/15 but failed to make any payments and at 7 February 2016 when months 12/15 was due for payment, the outstanding debt to HMRC was £79,098
  • No further returns were submitted by Management and HMRC raised assessments of VAT for the months 01/16 to 05/16 and including surcharges, the debt to HMRC had increased to £137,925 Corporation Tax
  • On 30 November 2015, Yearly submitted a return to HMRC in respect of the period ended 28 February 2015, disclosing a Corporation Tax liability of £18,915 which was due to have been paid no later than 1 December 2015. One payment of £2,538 was made towards this liability and £16,376 remained outstanding at liquidation. Comparative treatment Analysis of Managements bank statements for the period 1 March 2015 to liquidation discloses total expenditure of £1,418,096 of which £141,592 was paid against trade and expense liabilities, £105,902 was paid to an associated company, £35,550 was paid to the directors, £714,422 was paid in wages to third parties and £320,609 were made in unknown payments. There was also a payment for £3,500 for VAT due by an associate company paid to HMRC. Management also made payments totalling £96,384 in respect of HMRC liabilities. 

    This information is correct as at 27 / 11 / 2018



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