Case details for David Zygmunt AMLOT

Name: David Zygmunt AMLOT

Name: 22 ZERO FOUR CONSULTING LTD

Date of Birth: 25 / 4 / 1977

Date Order Starts: 1 / 4 / 2020

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07712784

Last Known Address: 14 Pendragon Close,, Thornhill,, , , CARDIFF,, CF14 9BD

Conduct: David Zygmunt Amlot (“Mr Amlot”) caused 22 Zero Four Consulting Ltd (“22 Zero Four”) to trade to the detriment of H M Revenue & Customs (“HMRC”) in respect of VAT between 07 June 2013 and 19 November 2015, the date it deregistered for VAT, and in respect of Corporation Tax between 01 May 2013 and 02 August 2018. • On 20 July 2011, 22 Zero Four was incorporated and he was appointed as sole director until 22 Zero Four entered liquidation on 02 August 2018; • HMRC have submitted a claim in the liquidation of 22 Zero Four to the Liquidator for an amount of £64,110, including £28,638 owed in respect of VAT, £31,672 owed in respect of Corporation Tax, £742 in respect of PAYE/NIC, and interest of £3,058. VAT • HMRC’s claim in the liquidation includes an amount of £28,638 owed in respect of VAT (being £26,237 in respect of Tax and £2,401 in respect of Surcharges); • Between 20 July 2011 and 19 November 2015, 22 Zero Four was registered for VAT; • During 22 Zero Four’s trading period, VAT totalling £33,487 was due and payable to HMRC; • During its trading period, 22 Zero Four made payments totalling £7,250 to HMRC in respect of its VAT liabilities. If the payments made by 22 Zero Four were applied against the oldest VAT returns due, they would have covered the liabilities up to and including the 01/13 VAT return period; • 22 Zero Four’s VAT return for the period ended 04/13, due for payment by 07 June 2013, was submitted to HMRC on 12 June 2013. No payment was made by 22 Zero Four in respect of that return and this remained outstanding at liquidation. Eight further VAT returns were submitted to HMRC in respect of 22 Zero Four’s subsequent trading, payment in respect of each remained outstanding at liquidation; • By 07 June 2013, 22 Zero Four was in arrears with its payments to HMRC in respect of VAT by £9,865; • During the period 07 June 2013 to 18 November 2015, VAT totalling £25,457 was due from 22 Zero Four to HMRC, in respect of the VAT periods 04/13 to 01/16 inclusive. Surcharges totalling £2,401 were also due in that period; • Between 17 April 2015 and 30 November 2017, he spoke to HMRC on several occasions and on behalf of 22 Zero Four, agreed at least 2 time to pay arrangements with HMRC to repay the monies owed in respect of VAT. 22 Zero Four failed to make the payments as agreed with HMRC in respect of either of the arrangements; Corporation Tax • HMRC have submitted a claim in the liquidation of 22 Zero Four totalling £64,110, including £31,672 owed in respect of Corporation Tax (being £30,651 in respect of Tax and £1,021 in respect of Penalties); • 22 Zero Four’s Corporation Tax liability for the period ended 31 July 2012 was £3,621, due for payment by 01 May 2013. Between 23 March 2015 and 12 May 2015 three payments were made by 22 Zero Four totalling £2,805, resulting in £816 remaining outstanding for the above period and which remained unpaid at the date of liquidation; • On 11 April 2016, HMRC agreed a time to pay arrangement with 22 Zero Four of £800 per month in order to repay the outstanding Corporation Tax liabilities. 22 Zero Four failed to make any payments to HMRC under this time to pay arrangement; • At the date of liquidation, 22 Zero Four owed monies to HMRC in respect of the unpaid Corporation Tax of £816 for the period ended 31 July 2012, and the liabilities for the periods ended 31 July 2013 to 31 July 2016 inclusive, towards which no payments were made. Comparison of creditors • At 31 July 2015, he owed 22 Zero Four £49,155 in respect of his overdrawn director loan account. Between 01 August 2015 and 22 April 2016, further monies were paid to him, or on his behalf by 22 Zero Four totalling at least £25,788. During 22 Zero Four’s trading period, monies totalling £10,055 were paid to HMRC in respect of VAT and Corporation Tax liabilities totalling £70,365 (including Surcharges and Penalties), at a time when 22 Zero Four paid monies of at least £74,943 to he, or for his benefit, in r 

This information is correct as at 11 / 3 / 2020



If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gov.uk with details of the error that you have found.