Case details for Tomasz ZAUSTOWICZ



Date of Birth: 10 / 7 / 1982

Date Order Starts: 20 / 4 / 2021

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 07573327

Last Known Address: 232 The Edge,, Clowes Street,, , , SALFORD,, M3 5NB

Conduct: Tomasz Zaustowicz (“Mr Zaustowicz”) failed to ensure that UNIX Consulting Ltd (UNIX) met its financial commitments as regards to Corporation Tax (“CT”) and Value Added Tax (“VAT”) and caused the company to continue trading whilst withdrawing funds for the benefit of himself. As a result UNIX became unable to meet its financial commitments to HMRC as and when they became due, at the latest, from January 2014. CT • Returns were submitted from April 2013 until March 2018 showing £113,115 owed. Payments totalling £22,900 were allocated to this period leaving an outstanding balance of £92,766 (including £2,559 in interest and penalties) due at the liquidation. VAT • VAT returns made for the company from quarter March 2014 to quarter October 2018 showing VAT due of £112,209 of which £54,743 was paid leaving a balance at the liquidation of £63,210. • An analysis shows that the arrears built up from at least July 2015. A time to pay agreement was agreed on 26 February 2016 to cover arrears but liabilities continued to accumulate resulting in the failure of the arrangement. A further arrangement was agreed on 24 February 2017 however liabilities continued to accrue and the arrangement failed in May 2017. At this point arrears were at £17,141 and continuing to increase. Comparative Treatment • In a CVA proposal dated 22 November 2018 the overdrawn directors loan account was listed as £167,000. • An analysis of the company’s bank account statements shows that between 23/03/2014 and 13/06/2018 the company received Income of £623,414.56, of which £566,153 was withdrawn in transfers to himself. In the same period HMRC received payments totalling £49,542.23. • To date, and at the time of liquidation, HMRC are the sole creditor. 

This information is correct as at 8 / 9 / 2021

If you believe this page contains any errors, please email with details of the error that you have found.