Case details for Raymond  Taylor

Name: Raymond  Taylor

Name: GT SCAFFOLDING NORTH WEST LIMITED

Date of Birth: 13 / 9 / 1953

Date Order Starts: 23 / 4 / 2020

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07376089

Last Known Address: 12 Coupland Close,, , , , OLDHAM, OL4 2TQ

Conduct: Raymond Taylor caused or allowed GT Scaffolding North West Limited (“GT”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 04 January 2016 when he was appointed as a director of GT to 29 November 2017 when GT went into liquidation, resulting in a liability to HMRC in respect of VAT of at least £31,860 (including surcharges and penalties of £7,438) and failed to ensure that GT met its statutory obligations to submit VAT returns and make the required payments in full and on time in that: • At the date of liquidation GT had outstanding VAT liabilities of £65,099 (including surcharges and penalties of £13,033) of which £31,860 related to the period after Raymond Taylor’s appointment as a director of the company. • As at 04 January 2016 the company had not submitted any VAT returns despite having registered for VAT with effect from 01 December 2013. • From 04 January 2016 to 29 November 2017 a VAT return was submitted for the period ended April 2014. No further VAT returns were submitted and no payments were made in respect of GT’s VAT liabilities. Discriminatory Treatment. • GT’s accounts for the year ended 31 July 2015 showed total liabilities of £67,971 comprising of £52,474 tax, £13,400 hire purchase, £1,077 other creditors and £1,020 to an associated company. • HMRC’s claim in the liquidation was £112,655 which included PAYE liabilities, CT liabilities, a VAT assessment for the quarter ended 31 January 2018 and further penalties and interest. • Total liabilities at the date of liquidation were £157,010 and so HMRC was the largest creditor of GT. The other creditors were trade creditors totalling £21,845, a director’s loan account of £19,500 and £3,000 was owed to employees of the company. • Net payments into the bank account from 04 January 2016 to 29 November 2017 total £316,035 • In the same period net payments out of the bank account total £315,616. None of this can be identified in the bank statements as having been paid to HMRC. • From 04 January 2016 to 29 November 2017 Raymond Taylor received net payments from the company of £57,405 and Richard Taylor received net payments from the company of £3,679. 

This information is correct as at 12 / 5 / 2020


Name: Richard Taylor

Name: GT SCAFFOLDING NORTH WEST LIMITED

Date of Birth: 12 / 3 / 1992

Date Order Starts: 18 / 5 / 2020

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07376089

Last Known Address: 12 Coupland Close, , , , OLDHAM, OL4 2TQ

Conduct: Richard Taylor caused or allowed GT Scaffolding North West Limited (“GT”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 07 June 2014 when the VAT liability for the period ended 30 April 2014 was due for payment to 29 November 2017 when the company went into liquidation resulting in a liability to HMRC of at least £65,099 (including surcharges and penalties of £13,033) and failed to ensure that GT met its statutory obligations to submit VAT returns and make the required payments in full and on time in that: • GT was required to register for VAT with effect from 01 December 2013 but its VAT registration form was not received by HMRC until 12 March 2014. • GT’s first VAT return for the period ended 30 April 2014 was not submitted until 28 April 2017. • No further VAT returns have been submitted by the company for the period from May 2014 to November 2017. • VAT liabilities totalling at least £65,099 (including surcharges and penalties of £13,033 are outstanding from 07 June 2014 to 29 November 2017. Discriminatory Treatment • GT’s accounts for the year ended 31 July 2015 showed total liabilities of £67,971 comprising of £52,474 tax, £13,400 hire purchase, £1,077 other creditors and £1,020 to an associated company. • HMRC’s claim in the liquidation was £112,655 which included PAYE liabilities, CT liabilities, a VAT assessment for the quarter ended 31 January 2018 and further penalties and interest. • Total liabilities at the date of liquidation were £157,010 and so HMRC was the largest creditor of GT. The other creditors were trade creditors totalling £21,845, a director’s loan account of £19,500 and £3,000 was owed to employees of the company. • Net payments into the bank account from 01 August 2015 to 29 November 2017 total £402,792. • In the same period net payments out of the bank account total £407,054. None of this can be identified in the bank statements as having been paid to HMRC, although HMRC records indicate that the company paid £731 to HMRC in that period which was allocated against a late registration penalty in respect of VAT. • From 01 August 2015 to 29 November 2017 Raymond Taylor received net payments from the company of £57,905 and Richard Taylor received net payments from the company of £4,464. 

This information is correct as at 27 / 5 / 2020



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