Case details for Stephen DUCKERS

Name: Stephen DUCKERS

Name: SD SURVEYING & ENGINEERING LTD

Date of Birth: 22 / 2 / 1978

Date Order Starts: 6 / 4 / 2020

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07160262

Last Known Address: 10 Delphside, Bignall End, , , STOKE-ON-TRENT, ST7 8NW

Conduct: Mr Stephen Duckers (Mr Duckers) failed to ensure that SD Surveying & Engineering Ltd complied with its statutory obligations to submit adequate returns and payments to HM Revenue & Customs (HMRC) and caused SD Surveying & Engineering Ltd to trade to the detriment of HMRC from August 2013 in respect of Value Added Tax (VAT) and from May 2014 in respect of Pay As You earn (PAYE) until December 2016 when the company ceased trading. During this period Mr Duckers continued to take funds from the company for his personal benefit. VAT • SD Surveying & Engineering Ltd was registered for VAT under reference 109 5764 97. • Mr Duckers has confirmed he was aware of the requirement to submit VAT returns and make payment to HMRC. • HMRC have provided evidence that arrears of VAT began to accrue from August 2013 until the end of trading in December 2016. • Analysis of the company bank account shows that the last payment of VAT was £1,735 on 26 September 2013. • HMRC have provided evidence that Mr Duckers failed to submit a VAT return from March 2014 until the end of trading in December 2016 and as a result assessment had to be raised. • HMRC have issued a Proof of Debt stating that between August 2013 and December 2016 VAT of £16,253 went unpaid. A surcharge of £1,807 was also applied. PAYE • Mr Duckers did not submit his own earnings to PAYE. At interview on 2 May 2019 he stated: ‘I was taking about £50-£60k per year in salary. I didn’t pay any tax on this income.’ • HMRC have provided evidence that arrears of PAYE began to accrue from May 2014 until the end of trading in December 2016. • Analysis of the company bank account shows that the last payment of PAYE was £235 on 19 February 2016. • HMRC have issued a Proof of Debt stating that between May 2014 and December 2016 PAYE of £6,762 went unpaid. Interest of £390 has also been applied. This liability does not include tax due on the £50-60K per year salary. Companies House • Mr Duckers failed to file any statutory returns with Companies House throughout the period of trading. • At question 9.9 of the PIQC booklet completed by Mr Duckers he states that he could not afford to keep up to date with filing accounts at Companies House therefore he ‘abandoned company’. Comparative Treatment • Mr Duckers admits that he took company funds that should have been used to pay HMRC for his own benefit. • At interview on 2 May 2019 he stated: ‘To sum up, I was aware that I was supposed to make payments to HMRC as and when they fell due, but I didn’t due to my high outgoings. To confirm, the company had no other creditors apart from HMRC.’ • Analysis of the company bank statements for the period April 2013 to the end of trading reveals trading income totalling £225,007. • During this period expenditure totalled £227,859 of which £16,740 was paid to HMRC • The only other creditor was HSBC with an overdraft of roughly £1,812 at the time of liquidation. It is of note that at the end of trading this overdraft stood at £812 however Mr Duckers then drew a further £1000 from the account thus increasing the debt. 

This information is correct as at 17 / 3 / 2020



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