Case details for Jamie McGee Mason

Name: Jamie McGee Mason

Name: BULWELL INSTALLATION SERVICES LIMITED

Date of Birth: 3 / 2 / 1986

Date Order Starts: 24 / 8 / 2021

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 08637650

Last Known Address: 24 Jackson Drive, , , , NOTTINGHAM,, NG5 5UN

Conduct: Between 7 July 2015 and 24 October 2018, Jamie McGee Mason failed to make returns and payments when due for Bulwell Installations Services Ltd “Bulwell” in respect of VAT and CIS, and caused Bullwell to trade to the detriment of HMRC resulting in a liability to HMRC of £290,912 (as at the date of liquidation), in that:- • On 7 July 2015 a VAT return was submitted for VAT quarter ended 31 May 2015 for £19,392. No payment was made. • A further 6 consecutive VAT returns were submitted for the periods ending in 30 November 2016 which totalled £65,674. No payments have been made to this outstanding liability. • No VAT returns have been submitted for the period February 2017 to liquidation therefore HMRC raised assessments totalling £92,500. • Surcharges of £6,270 have been incurred. • On 22 July 2015 a CIS return was submitted for £8,290. No payment was made. • Further CIS returns were submitted monthly thereafter until April 2018. These showed a further £73,547 CIS incurred. No payments have been made to this outstanding liability. • On 19 October 2015 a CIS return was filed which showed a tax deduction of £6,755 was made by a contractor which was used to reduce the liability for 2015/16. • No CIS returns have been filed for 2018/19. HMRC have raised assessments totalling £12,408 and has charged penalties of £1,500. • On 14 June 2016 a time to pay agreement was made, however on 20 June 2016 Mr Mason was advised by HMRC that the time to pay agreement should not have been set up and cancelled it. Although advised that it was cancelled, on 27 July 2016 Mr Mason informed HMRC that the first payment on the time to pay could not be made. • The accounts for year end 31 August 2015 showed HMRC owed £80,868 and other creditors owed £737. At liquidation HMRC were owed £290,912 and trade creditors were owed £3,583. In comparison, the VAT returns submitted showed between June 2015 and November 2016 purchases (including VAT) totalling £67,367 were made at a time when HMRC received no payments. • Mr Mason stated “from around 2015 I was taking about £2,000 per month as dividends which was enough to cover my living expenses.” From 1 September 2015 until 24 October 2018 (the date of the liquidation), Jamie McGee Mason “Mr Mason” failed to ensure Bulwell Installation Services Ltd (“Bulwell”) maintained or preserved adequate accounting records and/or at liquidation failed to deliver up such records to the Official Receiver. As a consequence, it has not been possible to; • Establish Bulwell’s true VAT liabilities for quarters ending, 02/17 to 11/18 or verify the accuracy of HMRC assessments for those quarters. • Establish Bulwell’s true CIS liabilities 2018/19 or verify the accuracy of HMRC assessments for those months. • No bank information has been disclosed by Mr Mason therefore the Official Receiver is unable to ascertain Bulwell’s income and whether all expenditure was related to genuine company expenses. • Mr Mason stated at interview with the Official Receiver “I still withdrew cash for wages(about £15,000 per month)” and “From around 2015 I was taking about £2,000 as dividends.” In the absence of bank statements or other records, the Official Receiver has not been able to verify this. 

This information is correct as at 10 / 8 / 2021



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