Case details for JOHN HUNTER


Name: Deliver Clever Limited

Date of Birth: 24 / 5 / 1968

Date Order Starts: 27 / 11 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC491487

Last Known Address: 7 Knockland Hill, Kilmaurs, , , KILMARNOCK, KA3 2LS

Conduct: John Hunter (“Mr Hunter”) failed to ensure that Deliver Clever Ltd (the “Company”) complied with statutory obligations and caused the Company to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) and Pay As You Earn tax (“PAYE”) & National Insurance Contributions (“NIC”) from at least 7 June 2015 until liquidation and as a result on liquidation HMRC was owed at least £113,656.12. In that: VAT On 7 September 2015 the Company filed late a VAT return for the period ended 04/15 that declared a liability due of £4,431.59. HMRC credited £2,253.61 against this liability arising from a VAT claim by the Company for an earlier period. The balance due of £2,177.98 remained outstanding at liquidation. On 6 April 2016 the Company filed late two VAT returns for the periods ended 07/15 & 10/15 that declared a total liability due of £8,969.19. These liabilities remained outstanding at liquidation. In the absence of filed returns HMRC raised five assessments for the five periods ended 01/16, 04/16, 07/16, 10/16 & 01/17 in the total amount of £22,824 plus five surcharges totalling £3,816.05. These liabilities remained outstanding at liquidation. PAYE/NIC For the tax year 2015/2016 the Company submitted monthly Real Time Information (“RTI”) for months 1 - 12 that declared total liabilities of £37,337.70 against which the Company made payments of £3,900.00, leaving a balance of £33,437.70 due and outstanding at liquidation. For the tax year 2016/2017 the Company submitted monthly RTI for months 1 - 12 that declared total liabilities of £43,064.02 that remained due and outstanding at liquidation. Comparative treatment of creditors/apportionment of income Between 7 June 2015 and liquidation payments totalling £1,001,163.03 were made from the Company bank account, of which £13,200.00 was paid to HMRC. At liquidation HMRC submitted a claim of £121,052.07, the local authority submitted a claim of £16,793.44, and two utility companies submitted claims totalling £7,563.73. 

This information is correct as at 8 / 11 / 2018

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