Case details for STEVEN BUTLER

Name: STEVEN BUTLER

Name: SB Civils & Build Ltd

Date of Birth: 3 / 10 / 1980

Date Order Starts: 27 / 8 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08568409

Last Known Address: 126 Dolau Fan Road,, , , , BURRY PORT,, SA16 0RG

Conduct: In the period from 02 April 2016 (when payment for Corporation Tax (“CT”) fell overdue) to the date of liquidation, Steven Butler (“Mr Butler”) caused SB Civils & Build Ltd (“SB Civils”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of CT and from 08 November 2016 in respect of Value Added Tax (“VAT”), and from 23 December 2017 in respect of Construction Industry Scheme tax (“CIS”), resulting in unpaid liabilities of £145,112 at liquidation. CT • SB Civils had CT liabilities totalling £3,209 in respect of period ended 30 June 2015, due for payment in full by 01 April 2016, but failed to make payment by the due date; • SB Civils incurred further CT liabilities totalling £12,125, including penalties, against which SB Civils made a payment of £1,000 leaving £14,334 outstanding at liquidation; VAT • SB Civils had VAT liabilities totalling £3,586 in respect of quarter ended 30 September 2016, due for payment by 07 November 2016, but failed to make payment by the due date; • SB Civils incurred further VAT liabilities totalling £58,289 in the period from quarter ended 30 December 2016 to liquidation, against which SB Civils made payments totalling £5,200 leaving £56,675 outstanding at liquidation; CIS • SB Civils had CIS liabilities totalling £728 in respect of the tax month ended 05 December 2017, due for payment by 22 December 2017, but failed to make payment by the due date; • SB Civils incurred further CIS liabilities totalling £73,375 from 23 December 2017 to liquidation, including penalties, but failed to make any payments against these liabilities resulting in £74,103 outstanding at liquidation; Comparative Treatment • SB Civils’ financial statements show liabilities to HMRC totalling £14,628 as at 30 June 2017, which increased to at least £157,324 by the date of liquidation. Other creditors shown as at 30 June 2017 totalled £300; • According to SB Civils’ financial statements, the company had no trade or expense creditors as at either 30 June 2018 or 30 June 2019. SB Civils had two trade and expense creditors at liquidation, totalling £24,610, with the oldest known liabilities dating from January 2020. Outstanding liabilities to SB Civils’ bank totalled £41,700 at liquidation, of which £30,000 related to a loan paid to the company on 02 September 2019, and £11,700 related to the company’s overdraft. SB Civils’ bank statements show that the account was in credit as at 23 August 2019; • Analysis of SB Civils’ bank statements has identified net payments to, or benefiting, Mr Butler totalling £43,461 in the period from 01 July 2019 to liquidation. This included a lump sum payment of £15,000 to Mr Butler made on 16 September 2019. 

This information is correct as at 9 / 8 / 2021



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