Case details for Graham  Malcolm Wing

Name: Graham  Malcolm Wing

Name: TRENTSIDE GEOTECHNICAL TESTING AND SITE INVESTIGATIONS LIMITED

Date of Birth: 12 / 11 / 1984

Date Order Starts: 3 / 12 / 2024

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 09077042

Last Known Address: 12 Colville Close, , , , STANFORD-LE-HOPE, SS17 7RS

Conduct: Graham Malcolm Wing (Mr Wing), caused Trentside Geotechnical Testing and Site Investigations Limited (Trentside) to trade to the detriment of HM Revenue & Customs and for his own benefit in respect of VAT from 07 February 2020 to 08 March 2023 in the sum of £229,367 (including surcharges), PAYE/NIC from 22 February 2020 to 08 March 2023 in the sum of £146,117, and Corporation Tax from 01 July 2020 to 08 March 2023 in the sum of £76,699 inclusive of penalties, in that, VAT • As at 07 February 2020, Trentside’s unpaid VAT liability, based on submitted returns, was £59,399, in respect of VAT due for the periods ending 09/19 and 12/19. • On 09 March 2020, the VAT due for the period ending 09/19 was paid in full, leaving £31,244 outstanding. • The VAT return for the period ending 03/20 was submitted and the tax due for the period was £17,946, increasing Trentside’s outstanding VAT liability to 49,190. • No further VAT returns were submitted, and assessments were raised for the VAT periods ending between 06/20 and 09/22. These assessments totalled £169,590. • Surcharges were raised for VAT periods ending between 12/20 and 09/22 totalling £10,587. • •At the date of the liquidation, Trentside owed HMRC £229,367 in respect of VAT, inclusive of surcharges. PAYE/NIC • Trentside submitted all PAYE returns up to the date of liquidation. • The sum of £5,630 was due for the month ending 05 February 2020. This was due for payment by 22 February 2020. • This payment was not made and Trentside made no further payments to HMRC in respect of PAYE/NIC. • According to Trentside’s returns, it owed £143,017 in PAYE/NIC for the period between 06 February 2020 and the liquidation. • At the date of liquidation, Trentside owed HMRC £146,117 in respect of PAYE/NIC excluding interest. (An amount of £2,530 was offset against the month ending 05 February 2020.) Corporation Tax (CT) • A CT return was submitted on 01 February 2021 for the year ended 30 September 2019. Tax due on the return totalled £30,839, which was due for payment by 01 July 2020 and a penalty of £200 was levied. • No further CT returns were submitted. • Penalties totalling £200 were levied for year ended 30 September 2020. On 04 January 2023 HMRC raised a determination of £37,050 and a penalty of £7,410 was levied. • Penalties totalling £1,000 were levied for the year ended 30 September 2021. • No payments were made in respect of Corporation Tax. • At the date of the liquidation, Trentside owed £76,699 to HMRC in respect of CT, inclusive of penalties. Comparative Treatment • Between 07 February 2020 and 08 March 2023 (the date at which Trentside entered liquidation) payments totalling £1,345,135 were made from Trentside’s bank accounts. • Of this sum, at least £630,143 was paid to trade creditors, £492,226 was paid to Mr Wing and £28,155 to HMRC. No payments were made to HMRC after 09 March 2020. • At the date of liquidation, HMRC, the petitioning creditor, was owed £480,618 out of total liabilities of £565,910. The remaining creditors were comprised of £37,721 owed to a bank, £32,566 in respect of employee claims and £15,005 in respect of trade creditors. 

This information is correct as at 12 / 11 / 2024



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