Name: DOUGLAS COLIN  GORDON

Name: GORDON METAL (SCOTLAND) LIMITED

Date of Birth: 17 / 11 / 1949

Date Order Starts: 21 / 11 / 2022

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC521087

Last Known Address: 10 DUNLIN,, STEWARTFIELD,, EAST KILBRIDE,, , GLASGOW,, G74 4RU

Conduct: From at least 7 November 2020 to 22 December 2021, the date of liquidation, Mr Douglas Gordon (“Mr Gordon”) caused Gordon Metal (Scotland) Ltd (“GML”) to trade to the detriment for HMRC in respect of Value Added Tax (”VAT”) and Pay As You Earn (“PAYE”) in that: VAT: VAT returns were submitted to HMRC for the VAT periods from 30 September 2020 to 30 September 2021. These disclose liabilities totalling £68,907, including Surcharges due, from 7 November 2020. Payments totalling £14,816 were made, resulting in VAT liabilities totalling £54,091 outstanding at liquidation. PAYE: In respect of the tax year 2020/21, Real Time Information (RTI) was submitted to HMRC, disclosing liabilities from Month 7, due on 22 November 2020, totalling £24,703, against which, a payment of £2,500 was made, resulting in outstanding liabilities totalling £22,203 at liquidation. In respect of the tax year 2021/22, RTI was submitted from Month 1 to Month 8, disclosing liabilities totalling £34,180. An annual Employment Allowance of £4,000 was due against these liabilities. No payments were made to these liabilities, resulting in amounts totalling £30,180 outstanding at liquidation. Comparative Treatment: A bank analysis discloses that during the period between 7 November 2020 and the date of liquidation, payments totalling £622,138 were made from the company bank account. Of this, amounts totalling £255,941 were for Trade & Expense, £168,404 to employees, £56,001 paid to Mr Gordon, £12,396 paid to former directors, £53,141 is unexplained and £31,651 was paid to HMRC. Of this sum, £14,335 was allocated to liabilities prior to November 2020. At liquidation the claims received were from HMRC, which has been restricted to £106,474 for the purpose of this report, and a claim from a bank of £47,320 in connection with the Bounce Back Loan liability which arose on liquidation. 

This information is correct as at 1 / 11 / 2022

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