Case details for Patricia Margaret LONG

Name: Patricia Margaret LONG

Name: Rubicon Heritage Services (UK) Limited

Date of Birth: 15 / 11 / 1980

Date Order Starts: 25 / 2 / 2021

Disqualification Length: 2 Years 0 Month(s)

CRO Number: 08737678

Last Known Address: 13 Gleann Daire Ard Na Ngleann, Lyr,, , , , Banteer,,

Conduct: Patricia Margaret Long (“Ms Long”) failed to ensure that Rubicon Heritage Services (UK) Limited (“Rubicon”) complied with its statutory obligations to submit Value Added Tax (VAT) returns to Her Majesty’s Revenue and Customs (HMRC) as and when due from at least February 2014 to 16 November 2014 and between 22 June 2015 and liquidation; and traded to the detriment of HMRC with respect to Pay As You Earn (“PAYE”) from February 2014 to 16 November 2014 and from 22 June 2015 to liquidation . In the absence of returns payments were made against HMRC assessments which did not reflect the true liability due to HMRC. • At liquidation £173,312 was owed to HMRC in respect of VAT, the oldest period outstanding being for the quarter ending February 2014, which became due for payment on 7 April 2014. • No payments were made following submission of returns to HMRC on 2 August 2016. • At liquidation £81,821 was owed to HMRC in respect of PAYE, the oldest period outstanding being for the year 2014/2015 which became due for payment on 22 April 2015. The last payment made for PAYE totalled £7,860.90 on 29 January 2016. • Including Civil Penalties of £5,647 and Corporation Tax penalties of £100, HMRCs total claim is estimated at £255,233. • Rubicon’s combined turnover for the accounting years ending 2014, 2015, and 2016 totalled £1,116,603. During this period the company made payments to HMRC totalling £22,579. • On 15 February 2017 Rubicon entered Creditors Voluntary Liquidation with unsecured creditors totalling £350,363, of which £255,233 is owed to HMRC. Therefore, Rubicon’s failure to pay its VAT and PAYE liabilities as and when due materially contributed to the company’s insolvency. 

This information is correct as at 10 / 9 / 2021


Name: Colm MOLONEY

Name: Rubicon Heritage Services (UK) Limited

Date of Birth: 16 / 7 / 1967

Date Order Starts: 25 / 2 / 2021

Disqualification Length: 2 Years 0 Month(s)

CRO Number: 08737678

Last Known Address: 13 Pentland Terrace,, , , , EDINBURGH,, EH10 6EY

Conduct: Colm Moloney (“Mr Moloney”) failed to ensure that Rubicon Heritage Services (UK) Limited (“Rubicon”) complied with its statutory obligations to submit Value Added Tax (VAT) returns to Her Majesty’s Revenue and Customs (HMRC) as and when due from at least February 2014 and traded to the detriment of HMRC with respect to Pay As You Earn (“PAYE”) from February 2016 . In the absence of returns payments were made against HMRC assessments which did not reflect the true liability due to HMRC. • At liquidation £173,312 was owed to HMRC in respect of VAT, the oldest period outstanding being for the quarter ending February 2014, which became due for payment on 7 April 2014. • No payments were made following submission of returns to HMRC on 2 August 2016. • At liquidation £81,821 was owed to HMRC in respect of PAYE, the oldest period outstanding being for the year 2014/2015 which became due for payment on 22 April 2015. The last payment made for PAYE totalled £7,860.90 on 29 January 2016. • Including Civil Penalties of £5,647 and Corporation Tax penalties of £100, HMRC’s total claim is estimated at £255,233. • Rubicon’s combined turnover for the accounting years ending 2014, 2015, and 2016 totalled £1,116,603. During this period the company made payments to HMRC totalling £22,579. • On 15 February 2017 Rubicon entered Creditors Voluntary Liquidation with unsecured creditors totalling £350,363, of which £255,233 is owed to HMRC. Therefore, Rubicon’s failure to pay its VAT and PAYE liabilities as and when due materially contributed to the company’s insolvency. 

This information is correct as at 10 / 9 / 2021


Name: Ross Alexander MACLEOD

Name: Rubicon Heritage Services (UK) Limited

Date of Birth: 24 / 6 / 1972

Date Order Starts: 25 / 2 / 2021

Disqualification Length: 2 Years 0 Month(s)

CRO Number: 08737678

Last Known Address: 25 Moyglass Crusheen ,, , , , ,

Conduct: Ross Alexander Macleod (“Mr Macleod”) failed to ensure that Rubicon Heritage Services (UK) Limited (“Rubicon”) complied with its statutory obligations to submit Value added Tax (VAT) returns to Her Majesty’s Revenue and Customs (HMRC) as and when due from at least February 2014 and traded to the detriment of HMRC with respect to Pay As You Earn (“PAYE”) from February 2016 . In the absence of returns payments were made against HMRC assessments which did not reflect the true liability due to HMRC. • At liquidation £173,312 was owed to HMRC in respect of VAT, the oldest period outstanding being for the quarter ending February 2014, which became due for payment on 7 April 2014. • No payments were made following submission of returns to HMRC on 2 August 2016. • At liquidation £81,821 was owed to HMRC in respect of PAYE, the oldest period outstanding being for the year 2014/2015 which became due for payment on 22 April 2015. The last payment made for PAYE totalled £7,860.90 on 29 January 2016. • Including Civil Penalties of £5,647 and Corporation Tax penalties of £100, HMRC’s total claim is estimated at £255,233. • Rubicon’s combined turnover for the accounting years ending 2014, 2015, and 2016 totalled £1,116,603. During this period the company made payments to HMRC totalling £22,579. • On 15 February 2017 Rubicon entered Creditors Voluntary Liquidation with unsecured creditors totalling £350,363, of which £255,233 is owed to HMRC. Therefore, Rubicon’s failure to pay its VAT and PAYE liabilities as and when due materially contributed to the company’s insolvency. 

This information is correct as at 10 / 9 / 2021


Name: Damian JOHN SHIELS

Name: Rubicon Heritage Services (UK) Limited

Date of Birth: 1 / 10 / 1979

Date Order Starts: 25 / 2 / 2021

Disqualification Length: 2 Years 0 Month(s)

CRO Number: 08737678

Last Known Address: 6 The Courtyard Castleredmond, , , , MIDLETON,

Conduct: Damian John Shiels (“Mr Shiels”) failed to ensure that Rubicon Heritage Services (UK) Limited (“Rubicon”) complied with its statutory obligations to submit Value Added Tax (VAT) returns to Her Majesty’s Revenue and Tax (HMRC) as and when due from at least February 2014 and traded to the detriment of HMRC with respect to Pay As You Earn (“PAYE”) from February 2016 . In the absence of returns payments were made against HMRC assessments which did not reflect the true liability due to HMRC. • At liquidation £173,312 was owed to HMRC in respect of VAT, the oldest period outstanding being for the quarter ending February 2014, which became due for payment on 7 April 2014. • No payments were made following submission of returns to HMRC on 2 August 2016. • At liquidation £81,821 was owed to HMRC in respect of PAYE, the oldest period outstanding being for the year 2014/2015 which became due for payment on 22 April 2015. The last payment made for PAYE totalled £7,860.90 on 29 January 2016. • Including Civil Penalties of £5,647 and Corporation Tax penalties of £100, HMRC’s total claim is estimated at £255,233. • Rubicon’s combined turnover for the accounting years ending 2014, 2015, and 2016 totalled £1,116,603. During this period the company made payments to HMRC totalling £22,579. • On 15 February 2017 Rubicon entered Creditors Voluntary Liquidation with unsecured creditors totalling £350,363, of which £255,233 is owed to HMRC. Therefore, Rubicon’s failure to pay its VAT and PAYE liabilities as and when due materially contributed to the company’s insolvency. 

This information is correct as at 10 / 9 / 2021



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