Case details for Allana WARD

Name: Allana WARD

Name: MCKENZIE CONSTRUCTION LIMITED

Date of Birth: 19 / 11 / 1977

Date Order Starts: 7 / 1 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: SC450408

Last Known Address: 35 Stanley Drive, Brookfield, , , JOHNSTONE, PA5 8UG

Conduct: Allana Ward (“Ms Ward”) caused McKenzie Construction Limited (“McKenzie”) to trade to the detriment of HM Revenue & Customs (“HMRC”) by failing to ensure McKenzie submitted VAT returns and payments in respect of Value Added Tax (“VAT”) as and when they fell due from 7 February 2015 resulting in an outstanding liability to HMRC for VAT at liquidation totalling £145,398 as noted below:

  • The company was registered for VAT on 1 June 2014 and the first return was due for quarter 06/14 for which a nil return was submitted by the company;
  • For the quarter 09/14, a return was submitted which showed the company had a liability of £1,059. This was paid to HMRC by the company;
  • For the quarter 12/14, a return was submitted which showed the company had a liability of £11,169. Nothing was paid to HMRC by the company;
  • For the quarters 03/15, 06/16 and 09/15, no returns were submitted and HMRC raised assessments of VAT and surcharges totalling £33,446.85;
  • For the quarter 12/15, a return was submitted which showed the company had a liability of £12,510.64. Nothing was paid by the company and HMRC added a surcharge of £1,251.06;
  • For the quarters 03/16, 06/16, 09/16, 12/16, 03/17, and 06/17 the company failed to submit returns and payments and HMRC raised assessments of VAT and surcharges totalling £87,020.85; In addition, she caused McKenzie to fail to comply with its statutory obligations to prepare and file returns in respect of the Construction Industry Scheme (“CIS”) from at least 7 October 2014, resulting in a liability outstanding to HMRC at liquidation totalling £124,968, in that:
  • The company were required to submit monthly returns for CIS. On 7 October 2014, HMRC began to issue CIS Penalties as the company had failed to meet filing deadline and on 1 December 2015, HMRC began to issue further CIS Penalties for returns that remained outstanding;
  • HMRC continued to issued CIS penalties as deadlines were not met and returns not submitted as and when due;
  • As the company had failed to meet deadline or submit returns, HMRC raised determinations of CIS to cover deductions that HMRC has reason to believe the company should have made. These determination known as Regulation 13 Determinations totalled £124,968 which included interest of £90.53 and remained outstanding at liquidation. At liquidation, HMRC submitted a total claim for VAT, CIS and interest of £272,291 not including petition costs of £825. Comparative Treatment A review of the company bank statements for the period 19 December 2014 to 6 September 2017, disclose expenditure totalling £711,158. Of this £276,475 was paid out to the director. There were cheque payments totalling £75,366, the remainder, £359,316 was paid to trade and expenses creditors, sub-contractors and others. Whilst company creditors were being paid, only 1 payment of £1,059 was paid to HMRC on 5 November 2014. Nothing further was paid to HMRC, who were the only creditor at liquidation. During this period, payments totalling £34,974 were paid into the bank account by a director. 

    This information is correct as at 17 / 12 / 2018



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