Case details for SCOTT  DICKSON

Name: SCOTT  DICKSON

Name: Angus Log-Cabins Limited

Date of Birth: 14 / 11 / 1978

Date Order Starts: 9 / 1 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC427500

Last Known Address: 6 Midgrip Cottages,, Hillside,, , , MONTROSE,, DD10 9HN

Conduct: Scott Dickson (“Mr Dickson”) caused Angus Log Cabins Limited (“the company”) to trade at the forbearance and detriment of HM Revenue & Customs (“HMRC”) from 22nd May 2015 in respect of RTI PAYE and from 07 August 2015 in respect of Value Added Tax (“VAT”) in particular:

  • Between July 2014 and July 2015 the company declared a VAT liability of £23,739. Although the company attempted to pay the liability owed, in full, due to insufficient reserves in the company bank account all direct debits were dishonoured. As a consequence HMRC applied surcharges totalling £1,214 bringing the total unpaid VAT liability to £24,953.
  • Between 02 December 2014 and 18 August 2015 the company made 14 payments totalling £11,485 followed by 6 further payments between 21 September 2015 and 06 November 2015 totalling £2,250 which had the effect of reducing the unpaid VAT liability owed in the year to July 2015 to £11,218.
  • On 27 January 2016 the company entered into a formal time to pay arrangement with HMRC to pay the outstanding VAT owed to July 2015 at the rate of £500 per month by direct debit. The time to pay arrangement was agreed on the basis that all future VAT liabilities would be paid as and when due. Between 04 February 2016 and 07 July 2017 the company made 16 payments totalling £13,000 to HMRC which had the effect of paying the VAT liabilities owed to July 2015 in full.
  • Between 17 February 2016 and 07 June 2017 the company submitted 7 VAT returns for the period ending October 2015 to April 2017 declaring a total VAT liability of £58,802 although the company attempted to pay the liability by way of direct debit payments due to insufficient reserves in the company bank account all direct debits were dishonoured. As a consequence HMRC applied surcharges totalling £8,820 bringing the total liability to £67,622. After receiving a credit of £1,782 from the payments made under the time to pay arrangement a VAT liability of £65,840 remained outstanding.
  • On 24 August 2017 HMRC, following a VAT inspection visit, issued an Officers Assessment in the sum of £2,523 which the company failed to pay. As a consequence HMRC applied Civil Penalties and Interest totalling £413 bringing the total unpaid VAT liability to £68,776 at liquidation.
  • Against a declared liability of £1.463 for tax year 2014/2015 HMRC granted an employers allowance of £558 leaving the company with a liability of £905 which, at the latest, ought to have been paid by 19 April 2015. No payments were made by the company.
  • Against a declared liability of £1,288 for tax year 2015/2016 HMRC granted an employers allowance of £537 leaving the company with a liability of £751 which, at the latest, ought to have been paid by 19 April 2016. No payments were made by the company.
  • Against a declared liability of £576 for tax year 2016/2017 HMRC granted an employers allowance of £33 leaving the company with a liability of £543 which, at the latest, ought to have been paid by 19 April 2017. No payments were made by the company and as a result, at the date of liquidation, the total sum of £2,199 remains unpaid for RTI PAYE. 

    This information is correct as at 20 / 12 / 2018


    Name: Charlene DICKSON

    Name: Angus Log-Cabins Limited

    Date of Birth: 7 / 11 / 1980

    Date Order Starts: 9 / 1 / 2019

    Disqualification Length: 3 Years 6 Month(s)

    CRO Number: SC427500

    Last Known Address: 6 Midgrip Cottages,, Hillside,, , , MONTROSE,, DD10 9HN

    Conduct: Charlene Dickson (“Mrs Dickson”) caused Angus Log Cabins Limited (“the company”) to trade at the forbearance and detriment of HM Revenue & Customs (“HMRC”) from 22nd May 2015 in respect of RTI PAYE and from 07 August 2015 in respect of Value Added Tax (“VAT”) in particular:

  • Between July 2014 and July 2015 the company declared a VAT liability of £23,739. Although the company attempted to pay the liability owed, in full, due to insufficient reserves in the company bank account all direct debits were dishonoured. As a consequence HMRC applied surcharges totalling £1,214 bringing the total unpaid VAT liability to £24,953.
  • Between 02 December 2014 and 18 August 2015 the company made 14 payments totalling £11,485 followed by 6 further payments between 21 September 2015 and 06 November 2015 totalling £2,250 which had the effect of reducing the unpaid VAT liability owed in the year to July 2015 to £11,218.
  • On 27 January 2016 the company entered into a formal time to pay arrangement with HMRC to pay the outstanding VAT owed to July 2015 at the rate of £500 per month by direct debit. The time to pay arrangement was agreed on the basis that all future VAT liabilities would be paid as and when due. Between 04 February 2016 and 07 July 2017 the company made 16 payments totalling £13,000 to HMRC which had the effect of paying the VAT liabilities owed to July 2015 in full.
  • Between 17 February 2016 and 07 June 2017 the company submitted 7 VAT returns for the period ending October 2015 to April 2017 declaring a total VAT liability of £58,802 although the company attempted to pay the liability by way of direct debit payments due to insufficient reserves in the company bank account all direct debits were dishonoured. As a consequence HMRC applied surcharges totalling £8,820 bringing the total liability to £67,622. After receiving a credit of £1,782 from the payments made under the time to pay arrangement a VAT liability of £65,840 remained outstanding.
  • On 24 August 2017 HMRC, following a VAT inspection visit, issued an Officers Assessment in the sum of £2,523 which the company failed to pay. As a consequence HMRC applied Civil Penalties and Interest totalling £413 bringing the total unpaid VAT liability to £68,776 at liquidation.
  • Against a declared liability of £1,463 for tax year 2014/2015 HMRC granted an employers allowance of £558 leaving the company with a liability of £905 which, at the latest, ought to have been paid by 19 April 2015. No payments were made by the company.
  • Against a declared liability of £1,288 for tax year 2015/2016 HMRC granted an employers allowance of £537 leaving the company with a liability of £751 which, at the latest, ought to have been paid by 19 April 2016. No payments were made by the company.
  • Against a declared liability of £576 for tax year 2016/2017 HMRC granted an employers allowance of £33 leaving the company with a liability of £543 which, at the latest, ought to have been paid by 19 April 2017. No payments were made by the company and as a result, at the date of liquidation, the total sum of £2,199 remains unpaid for RTI PAYE. 

    This information is correct as at 20 / 12 / 2018



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gsi.gov.uk with details of the error that you have found.

  •