Case details for Brian MURRAY

Name: Brian MURRAY


Date of Birth: 15 / 7 / 1964

Date Order Starts: 12 / 4 / 2022

Disqualification Length: 4 Years 0 Month(s)

CRO Number: SC532720

Last Known Address: 7 Frederick Boulevard,, , , , Thorntonhall,, G74 5DE

Conduct: Brian Murray (“Mr Murray”) failed to ensure that St Clair Wedding Cars Limited (“the company”) maintained and / or preserved adequate accounting records from 1 November 2016 onwards or alternatively he failed to deliver up adequate accounting records to the Liquidator. In that: • The only financial statements for the Company were prepared for the year ending 31 October 2016 which shows that the Company was dormant with a surplus of £1 on the balance sheet and was signed by him on 30 June 2017. • However the Company bank statements show that in the period from 14 October 2016 to 22 October 2018 £703,275.87 was paid into the Company account and £703,210.39 was paid out. In the absence of adequate records, it is not possible to explain the transactions in the Company bank account and identify if the payments out were to the company’s benefit. • The Company submitted returns for the VAT quarters from October 2016 reclaiming a total of £232,777.72 in VAT and when HMRC carried out a compliance check the Company failed to evidence the refunded tax by providing adequate supporting accounting information required by HMRC. • The Company bank statements show that in the period from 29 November 2016 to 07 July 2017 11 VAT repayments totalling £232,777.72 were paid into the account. • Without adequate accounting records it is not possible to demonstrate that the VAT refunds claimed were properly due to the Company. • He states that after a HMRC investigation he destroyed all Company records as he believed that they would not be required again. • HMRC petitioned for the Winding-up of the Company in respect of the VAT refunded and on 25 November 2019 the Company went into liquidation with liabilities of £234,460.75. 

This information is correct as at 23 / 3 / 2022

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