Case details for Martin Samuel BOMOI OBITA

Name: Martin Samuel BOMOI OBITA

Name: Critical Time Bureau Limited

Date of Birth: 28 / 1 / 1970

Date Order Starts: 9 / 11 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08047904

Last Known Address: 67 Reedmace Road,, , , , BICESTER,, OX26 3WN

Conduct: Martin Samuel Bomoi Obita (“Mr Obita”) failed to ensure that Critical Time Bureau Ltd (“Critical”) complied with its statutory obligations to submit returns and make payment on time to Her Majesty’s Revenue & Customs (“HMRC”), and caused Critical to trade to the detriment of HMRC from 1 July 2016 in relation to Corporation Tax (CT) and 7 January 2017 in relation to VAT until liquidation on 12 February 2020. In that: • On 15 November 2016 Critical submitted 11 late VAT returns for VAT periods 02/15 to 08/16 totalling £55,394, leaving arrears of £37,821. Previously assessments totalling £xxx had been raised by HMRC for these VAT periods, and £xxx been paid by Critical towards these assessments • Critical submitted two further VAT returns on 22 May 2017 for VAT periods 11/16 and 02/17 totalling £7,641 • On 18 November 2016 Critical entered a Time To Pay (TTP) agreement with HMRC and in total £40,155.68 was paid between 21 November 2016 and 17 September 2018 towards arrears from VAT periods 02/15 to partial payment of VAT period 11/16, due for full payment on 7 January 2017. • Critical failed to submit any further VAT returns for all 11 VAT periods 05/17 to 11/19 (the last VAT period due before liquidation). HMRC assessed sums totalling £52,346 for these VAT quarters, against which Critical made no direct payments. • CT returns were submitted for accounting periods ending 30/09/2015, due for payment on 1 July 2016 and 30/09/2016 totalling £35,590. Payments totalling £10,000 were made towards these insufficient to cover the period ending 30/09/2015 • No further returns in respect of CT were filed • An analysis of Critical’s bank account for the period covering 1 August 2016 to liquidation shows total payments out of £288.655.40xxxx of which £0 was paid to HMRC in respect of CT and £42,305.41 in respect of VAT, £150,000 transferred my personal account • At liquidation as the only creditor HMRC claimed £103,317.90 in relation to VAT and CT 

This information is correct as at 20 / 10 / 2021

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