Case details for Johnathan ROUTLEDGE

Name: Johnathan ROUTLEDGE

Name: Hough Fabrications Limited

Date of Birth: 3 / 4 / 1977

Date Order Starts: 8 / 9 / 2021

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 07816649

Last Known Address: 11 Thyme Grove,, Meir Park,, , , STOKE ON TRENT,, ST3 7YF

Conduct: Between December 2014 and the end of trading in July 2017 Jonathan Routledge (“Mr Routledge”) failed to provide evidence, records or documentation to support VAT reclaimed by Hough Fabrications Ltd (“Hough”) from HMRC. Following a VAT investigation, HMRC raised assessments for the period totalling £107,112 plus interest of £8,581. • The company registered for VAT on 1 November 2011 and VAT reference number 130 8336 37 was allocated. • In June 2017 HMRC began a VAT investigation into refunds claimed by Hough between February 2015 and the end of trading in July 2017. • Mr Routledge was unable or unwilling to provide evidence to support the input tax claims submitted during this period. • When the investigation concluded in November 2017 VAT assessments were raised totalling £107,112. Interest of £8,581 was also charged. • When the VAT1 registration was completed in November 2011 annual taxable supplies of £650,000 were estimated. Analysis of the company bank statements for the period December 2014 to the end of trading in July 2017 shows zero trading income. The only company income was from VAT reclaims totalling £56,846 and loans totalling £432 from associated parties. • Analysis of the company bank statements for the period December 2014 to the end of trading in July 2017 shows expenditure totalling £57,516. With the exception of bank charges all of these funds were described as loan or expense payments and made to associated companies and associated persons. • Books and records have been delivered up and these include sales receipts for the period December 2014 – July 2017 totalling £41,500. The corresponding VAT returns record sales of £319,627. The bank statements show no trading income. Purchase receipts total approximately £26,980, however the corresponding VAT returns record purchases of £805,435. • HMRC are owed VAT in the sum of £118,852 of which £56,846 relates to the VAT refunds claimed by the company. 

This information is correct as at 18 / 8 / 2021

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