Case details for Jose Ricardo Campos Da Silva Gouveia

Name: Jose Ricardo Campos Da Silva Gouveia


Date of Birth: 20 / 7 / 1987

Date Order Starts: 18 / 11 / 2021

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 09329867

Last Known Address: 6 Bushy Close, , , , OXFORD, OX2 9SH

Conduct: Jose Ricardo Campos Da Silva Gouveia (“Mr Gouveia”) caused Oxford Cleantech Limited (“OCL”) to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 07 January 2017, the date that OCL’s VAT liabilities for the quarter ended 30 November 2016 fell due for payment, until 31 March 2019, the date OCL ceased to trade. As a result, at the date of liquidation OCL’s VAT liabilities amounted to £116,038. OCL was registered for VAT from 10 July 2015 onwards. OCL submitted returns for the quarter ending November 2016 to quarter ending 30 November 2018, disclosing liabilities totalling £111,221. OCL failed to pay these liabilities as and when due and incurred surcharges of £16,328. OCL made payments of £8,102 on 14 June 2017 and £3,409 on 05 December 2017, leaving outstanding liabilities amounting to £116,038 (including surcharges of £16,328) at the date it entered liquidation. HMRC presented a Winding Up petition on 21 March 2019 to be heard on 08 May 2019. The hearing did not take place on 08 May 2019 and OCL went into voluntary Liquidation on 12 June 2019. Comparative treatment From 07 January 2017 until 31 March 2019, when trading ceased payments totalling £1,023,798 were made from OCL’s bank account, of which £272,400 was paid to suppliers, £282,027 was paid to employees, £371,094 was paid to named individuals, £82,244 net was paid to Mr Gouveia and £3,409 to HMRC in respect of VAT (a further VAT payment of £8,102 was made from another source). Accounts for year ending 30 November 2016 disclose £300 owing to trade creditors, £6,861 owed in respect of hire purchase, £5,726 owing to Mr Gouveia and £5,164 owing to HMRC in respect of VAT. Accounts for the period 1 December 2016 to 28 February 2018 disclose £0 owed to trade creditors and hire purchase, £4,659 owed to Mr Gouveia and £2,550 due to HMRC in respect of Corporation Tax and £25,724 in respect of VAT. By the date of liquidation trade creditors were owed £11,108, OCL’s bankers were owed £23,471, HMRC were owed £2,708 in respect of Corporation Tax, £1,342 in respect of Pay As You Earn Income Tax and National Insurance Contributions, and £116,038 in respect of VAT, and the amount owed to Mr Gouveia had been repaid in full. OCL’s 2 trade creditors were owed £3,276 and £7,832 at the date of liquidation, and OCL’s bankers were owed £23,471 in respect of an overdraft. The debts owed to trade creditors accrued from 25 July 2018 and 28 November 2018 respectively, and the amount owed in respect of the bank overdraft accrued after 25 February 2019. Conversely, HMRC are owed £116,038 which accrued from 07 April 2017 at the latest (by allocating payments against earliest liabilities). 

This information is correct as at 29 / 10 / 2021

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