Case details for Aaron John EAST

Name: Aaron John EAST

Name: EXPRESSIVE SOFTWARE LTD

Date of Birth: 2 / 11 / 1979

Date Order Starts: 25 / 8 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07069684

Last Known Address: Carrer De Josep Carner, 37,, 204 Sant Cugant Del Valles,, , , Barcelona ,, 08173

Conduct: Aaron John East (‘Mr East’) caused Expressive Software Limited (‘Expressive’) to trade to the detriment of H M Revenue and Customs (‘HMRC’) in respect of Corporation Tax (‘CT’) from at least 1 September 2015 and in respect of Value Added Tax (‘VAT’) from at least October 2015 resulting in CT and VAT liabilities at liquidation totalling at least £116,959.09 (inclusive of interest) in that: VAT • Expressive was registered for VAT with effect from 1 April 2010; • Between 1 June 2015 and 30 November 2016 Expressive incurred VAT on returns totalling £16,608.90 and surcharges of £2491.33 (due for payment by 6 January 2017) with no payments made against these liabilities; • Between 1 December 2016 and 31 May 2017 Expressive incurred VAT on HMRC assessments totalling £5,197 and surcharges of £779.55 (due for payment by 5 July 2017) with no payments made against these liabilities; • When Expressive entered liquidation on 15 January 2020, £25,080.10 remained outstanding in respect of Expressive’ s VAT liabilities, including £21,805.90 in respect of VAT and £3,274.20 in respect of penalties and surcharges. CT • For the period ended 30 November 2014 Expressive incurred CT on returns totalling £15,116.20 plus interest of £1,010.42 and penalties of £1,711.62 (due for payment by 1 September 2015), a payment was made of £10,000 against these liabilities on 12 December 2016; • For the period ended 30 November 2015 Expressive incurred CT on returns totalling £19,219.80 plus interest of £1,808.27 (due for payment by 1 September 2016), no payment was made against these liabilities; • For the period ended 30 November 2016 Expressive incurred CT in accordance with the determination(s) made totalling £24,000 plus interest of £1,599.82 and penalty charge of £5000 (due for payment by 1 September 2017), no payment was made against these liabilities; • For the period ended 30 November 2017 Expressive incurred CT in accordance with the determination(s) made totalling £28,030.68 plus interest of £1,034.46 and penalty charge of £3,003.06 (due for payment by 1 September 2018). Payment of £20,000 was made against these liabilities (4 x £5,000) on 14 October 2019, 17 October 2019, 12 November 2019 and 12 December 2019; • When Expressive entered liquidation on 15 January 2020 £91,878.99 remained outstanding in respect of Expressive’ s CT liabilities, including £74,844.35 in respect of CT and £6,811.68 in respect of interest and £10,222.96 in respect of penalties/interest. Comparative Treatment • Between 3 December 2015 and 13 November 2016 £140,651 was paid out of Expressive’s bank account, of which £7,879 was paid to HMRC. Of the amount paid to HMRC within this period £6,360 was allocated against Expressive’s VAT liabilities with no monies being allocated against Expressive’s CT liabilities, the remaining £1,519 during this period was allocated to HMRC against PAYE/NIC; • Between 24 March 2019 and 15 January 2020 £213,265 was paid out of Expressive’s bank account of which £20,000 was paid to HMRC. Of the amount paid to HMRC within this period £20,000 was allocated against Expressive’s CT liabilities with no monies being allocated against Expressive’s VAT liabilities; • Full accounts for Expressive were submitted for period ending 30 November 2016 to period ending 30 November 2018. Showing: o Period ending 30 November 2016 Other Creditors listed at £750 – HMRC at £102,404. o Period ending 30 November 2017 Other Creditors listed at £750 – HMRC at £124,526. o Period ending 30 November 2018 Other Creditors listed at £750 – HMRC at £159,000; • Mr East benefited in the way of dividends to at least £92,025 between period of 2016 to 2018. • Bank statement analysis evidences that between the period of 19 June 2019 to 27 November 2019 £71,000 was paid to a connected company (for work subcontracted), of which Mr East is a director. • Payments to other creditors were made until at least January 2020. At liquidation total assets amount to £66,346 including £41,746 owed to Expressive in respect of a Directors Loan Account and total liabilities amount to £165,172.54 owed to HMRC, who are the sole creditor. 

This information is correct as at 10 / 8 / 2021



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