Case details for Manuel De Jesus Pedro  DA COSTA

Name: Manuel De Jesus Pedro  DA COSTA

Name: Millennium Service Solutions Ltd

Date of Birth: 25 / 12 / 1971

Date Order Starts: 9 / 11 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07735156

Last Known Address: 36 High Legh Road,, , , , MANCHESTER,, M11 1AZ

Conduct: Mr Manuel De Jesus Pedro Da Costa (‘Mr Da Costa’) failed to ensure that Millennium Service Solutions Ltd (‘MSS’) met its financial commitments as regards VAT, PAYE/NIC and Corporation Tax ('CT'), and caused MSS to trade to the detriment of HM Revenue & Customs ('HMRC') from at least 07 October 2016 when VAT for the quarter to August 2016 fell due, to its liquidation in March 2020. As a consequence HMRC has submitted a claim in the liquidation for £91,363. In that: • MSS was registered for VAT from 01 January 2015 and submitted returns for the periods February 2015 to November 2019, HMRC raised an assessment to February 2020; • The only return which was paid on time was that for February 2015, subsequent returns up to May 2016 were paid by instalments; • The last payment to VAT was made on 07 July 2019 and was allocated to the returns for May and August 2016; • At the liquidation date a balance remained outstanding from August 2016, which should have been settled by 07 October 2016 and total VAT of at least £57,436 was due; • PAYE/NIC was not paid on time from the tax year 2015/16 as interest remained outstanding for this year at the liquidation date; • A total of £13,814 has been claimed by HMRC for PAYE/NIC which accrued from the tax year 2016/17; • CT was due from the year to 31 August 2016, no payments were made and a total of £11,696 was outstanding; • The accounts to 31 August 2016 show no trade creditors, although ‘other’ creditors were owed £829; at the liquidation date trade creditors were owed £528; • As at 31 August 2016 HMRC was owed £13,521 and has claimed £91,363 in the liquidation; • Bank payments were £131,495 from 01 May 2019, of which £5,245 was paid to HMRC. 

This information is correct as at 20 / 10 / 2021

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