Case details for CARL ATKINSON

Name: CARL ATKINSON

Name: Odexia Consulting Ltd

Date of Birth: 20 / 9 / 1974

Date Order Starts: 1 / 4 / 2020

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08099580

Last Known Address: 30 Maunsell Avenue, , , , Preston, DT3 6PB

Conduct: Carl Atkinson (“Mr Atkinson”) caused Odexia Consulting Limited (“OCL“) to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) in respect of Corporation Tax (“CT”) and Value Added Tax (“VAT”) from at the latest 01 April 2017 to cessation on 23 January 2019, in that: VAT • The accounts to 31 March 2017 record a VAT liability of £25,452. • No further VAT returns were submitted by OCL and HMRC therefore raised assessments of £10,231 plus £1,535 surcharges to 31 March 2018 giving a total liability of £37,218. • However on the instruction of the directors, accountants prepared management accounts to 31 March 2018 recording a VAT liability of £46,727. • HMRC raised further returns between 1 April 2018 to cessation totalling £8,858 and surcharges of £1,190 giving a total VAT liability of £56,775. • Between 1 April 2017 and liquidation £1,750 was paid to HMRC in respect of VAT as part of a time to pay (“TTP”) arrangement in respect of previous quarters with no payments being made towards ongoing liabilities incurred in this period. • The VAT debt dates back to the quarter ending 03/15 which was not cleared by the TTP. Corporation Tax • The accounts to 31 March 2017 record a CT liability of £70,549. • A CT return was not submitted for the period ending 31 March 2018 however management accounts to 31 March 2018 record a further CT due giving a total liability of £97,880. • Between 1 April 2017 and liquidation £2,000 was paid to HMRC in respect of CT. • The CT liability dates back to the year ending 31 March 2015. Different treatment of HMRC • An analysis of the company’s bank statements for the period 01/04/2017 to 11/02/2019 shows that out of total payments of £157,492, HMRC received £3,750 whilst the directors received £132,270. • Accounts show the total HMRC liability has increased from £96,001 to £154,655. • The last payment made to HMRC for VAT was made on 28/11/2017 of £50 and for Corporation Tax £2,000 on 03/05/2017. 

This information is correct as at 11 / 5 / 2020


Name: Jacqueline ATKINSON

Name: Odexia Consulting Ltd

Date of Birth: 12 / 4 / 1980

Date Order Starts: 1 / 4 / 2020

Disqualification Length: 2` Years 6 Month(s)

CRO Number: 08099580

Last Known Address: 30 Maunsell Avenue, , , , Preston, DT3 6PB

Conduct: Jacqueline Atkinson (“Mrs Atkinson”) allowed caused Odexia Consulting Limited (“OCL“) to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) in respect of Corporation Tax (“CT”) and Value Added Tax (“VAT”) from at the latest 01 April 2017 to cessation on 23 January 2019, in that: VAT • The accounts to 31 March 2017 record a VAT liability of £25,452. • No further VAT returns were submitted by OCL and HMRC therefore raised assessments of £10,231 plus £1,535 surcharges to 31 March 2018 giving a total liability of £37,218. • However on the instruction of the directors, accountants prepared management accounts to 31 March 2018 recording a VAT liability of £46,727. • HMRC raised further returns between 1 April 2018 to cessation totalling £8,858 and surcharges of £1,190 giving a total VAT liability of £56,775. • Between 1 April 2017 and liquidation £1,750 was paid to HMRC in respect of VAT as part of a time to pay (“TTP”) arrangement in respect of previous quarters with no payments being made towards ongoing liabilities incurred in this period. • The VAT debt dates back to the quarter ending 03/15 which was not cleared by the TTP. Corporation Tax • The accounts to 31 March 2017 record a CT liability of £70,549. • A CT return was not submitted for the period ending 31 March 2018 however management accounts to 31 March 2018 record a further CT due giving a total liability of £97,880. • Between 1 April 2017 and liquidation £2,000 was paid to HMRC in respect of CT. • The CT liability dates back to the year ending 31 March 2015. Different treatment of HMRC • An analysis of the company’s bank statements for the period 01/04/2017 to 11/02/2019 shows that out of total payments of £157,492, HMRC received £3,750 whilst the directors received £132,270. • Accounts show the total HMRC liability has increased from £96,001 to £154,655. • The last payment made to HMRC for VAT was made on 28/11/2017 of £50 and for Corporation Tax £2,000 on 03/05/2017. 

This information is correct as at 11 / 5 / 2020



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