Case details for Paul Anthony  Brown

Name: Paul Anthony  Brown

Name: TABITHA HOME CARE LIMITED

Date of Birth: 23 / 5 / 1965

Date Order Starts: 5 / 11 / 2021

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 08849761

Last Known Address: 13 Yerbury Grove, , , , BIRMINGHAM, B23 7TR

Conduct: Paul Anthony Brown (“Mr Brown”) caused Tabitha Home Care Limited (“the Company”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Pay As You Earn (“PAYE/NIC”) from at least 22 September 2018, in the tax year 2018/19 until the date of Administration on 28 February 2020 and from at least 1 December 2016 in respect of Corporation Tax (“CT”) resulting in estimated liabilities due to HMRC at liquidation totalling £269,810.60 (inclusive of interest). In that: • A total liability was incurred for PAYE and Corporation Tax resulting in a claim in the liquidation by HMRC for £269,810.60. • PAYE interest totalling £3,100.33 is outstanding for the tax years 2013/14, 2014/15, 2015/16, 2016/17 and 2017/18. • A liability for PAYE of £238,382.13 was incurred for the years 2018/19 and 2019/20 with accrued interest for the period of £5,934.52. • Tabitha submitted PAYE/NIC returns to HMRC from the tax month ending Aug 2018 to liquidation disclosing PAYE/NIC liabilities totalling £298,006.82. • Between Aug 2018 and liquidation the Company made PAYE/NIC payments to HMRC totalling £126,128.37 of which £36,643.97 was allocated against older HMRC liabilities. At administration HMRC liabilities totalled £269,810.60 consisting of PAYE/NIC liabilities of £247,417 and CT liabilities of £22,393. • A liability for Corporation Tax of £22,393.62, including interest, was incurred for the periods ending 29 February 2016, 28 February 2018 and 2019. • Analysis of the bank statements for the period from 01 March 2019 to 28 February 2020 show £889,790.98 being paid into the account and £886,878.44 being paid out of the account. The bank statements show £44,630.47 being paid to HMRC in that period. • Financial statements for the period ending 28 February 2019 had total liabilities of £274,133 of which £59,119 is due to HMRC and £215,014 to other creditors. At administration the Company had total liabilities of £375,329.41 of which £269,810.60 is due to HMRC and £105,518.81 to other creditors. The amount due under the DLA Mr Brown claims is Nil. 

This information is correct as at 19 / 10 / 2021



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