Name: Harvey Samuel

Name: ENERGY SUPPORT TEAM LTD

Date of Birth: 25 / 12 / 1960

Date Order Starts: 29 / 5 / 2026

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 04820166

Last Known Address: 13 Alma Court, Dropmore Road, Burnham, , SLOUGH, SL1 8BG

Conduct: Harvey Samuel (“Mr Samuel”) caused Energy Support to trade to the detriment of HMRC by failing to make payments as and when they fell due to HMRC in respect of PAYE from 22 April 2018, Corporation Tax from 1 August 2018 and VAT from 7 December 2018 to 29 November 2023 (date of liquidation) and as a result HMRC were owed at least £214,983.23 (including interest and penalties) at the date of Liquidation. In that: PAYE • For tax years 2015/2016 and 2016/2017, £4,452.11 was due which was in relation to interest and Class 1A NIC which remained outstanding at the date of liquidation. • PAYE return was filed for the 2017/2018 tax year totalling £12,965.49. Such sum should have been settled in full by 22 April 2018 at the latest. Interest of £316.09 was also calculated as no payments were made against the tax amount due. • PAYE returns were filed for tax years 2018/2019 to October 2023 being part 2023/2024 tax year totalling £13,093.20 which remained outstanding at the date of liquidation. • At the date of liquidation £30,826.89 remained outstanding to HMRC in respect of PAYE, including interest. Corporation Tax • Corporation Tax (“CT”) return filed for the period 01 November 2014 to 31 October 2015 shows an amount of £17,286.40 due of which £3,115.64 remained outstanding at liquidation. • CT return filed for period 01 November 2015 to 31 October 2016 shows an amount of £22,792.80 due, of which £18,972.97 remained outstanding at liquidation. • CT returns for the periods from 01 November 2016 to 31 October 2020 show amounts of £31,818.68 due which remained outstanding at liquidation. • HMRC also calculated interest and a penalty amount of £11,924.13 being due as well which remained outstanding. • At the date of liquidation, HMRC’s claim was £65,831.42 including interest and penalty. VAT • VAT return submitted for Period Ending 31 October 2018 shows an amount of £10,916.56 was due of which £7,329.06 remained outstanding at liquidation. • VAT returns submitted for Periods Ending 31 January 2019 and 31 October 2022 shows amounts of £101,236.78 due which remained outstanding at liquidation. • VAT return submitted for Period Ending 31 January 2023 shows an amount of £1,762.37 which was settled in full on 23 March 2023. • VAT returns submitted for Periods Ending 30 April 2023 and 31 July 2023 shows amounts of £5,186.19 due which remained outstanding at liquidation. • VAT surcharges, interest and penalties totalling £7,066.89 were raised by HMRC which remained outstanding at liquidation. • At the date of liquidation, HMRC’s claim was £118,324.92 including interest and penalty. Comparative Treatment • Analysis of the company bank statements for the period 22 April 2018 to 29 November 2023 shows £973,955.39 was credited and £974,783.80 was debited to and from the company’s bank account of which £310,696.86 was paid to the director, £156,510.73 net and £31,306.52 were respectively paid to connected companies, £440,071.71 was used to pay other trade creditors/expenses, wages, and/or other operational costs, whilst £36,197.98 was paid to HMRC. 

This information is correct as at 8 / 5 / 2026

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