Case details for Christopher Steven Bestall

Name: Christopher Steven Bestall

Name: Platinum Gardens and Driveways Limited

Date of Birth: 5 / 9 / 1984

Date Order Starts: 1 / 4 / 2020

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 09376068

Last Known Address: 16 Bodafon Street, , , , LLANDUDNO, LL30 2LD

Conduct: Christopher Steven Bestall (Mr Bestall) failed to ensure that Platinum Gardens and Driveways Limited (“Platinum”) complied with its statutory obligations to HM Revenue and Customs (“HMRC”) by de-registering Platinum for VAT on 03 August 2016 when its turnover remained over the threshold required for registration and remit any Value Added Tax (“VAT”) due to HMRC for the period 03 August 2016 to Liquidation. • On 06 January 2015 Platinum was incorporated, with Mr Bestall as the sole director; • Platinum registered for VAT on 03 March 2015; • Platinum initially applied to deregister for VAT on 09 March 2016, but HMRC declined the application as they were not satisfied that Platinum met the requirements based on the information provided which includes the VAT returns on file; • A further application to deregister for VAT was made on 02 August 2016 and the company was deregistered for VAT from 03 August 2016; • Platinum filed all the required VAT returns and made a final payment to HMRC on 07 December 2016 clearing the balance owing; • A company must be registered for VAT if the turnover within a twelve month period exceeds £85,000; • Annual accounts for Platinum for the years ending 31 January 2016 and 31 January 2017 declare total turnover of £225,920 and £99,093 respectively, the company should have been registered for VAT throughout both of these years based on the annual turnover; • Analysis of the bank account used by Platinum for the period 01 February 2017 to Liquidation on 06 April 2018 shows total credits of £196,156 of which £183,116 are identifiable as trade credits. No sales invoices have been provided by Mr Bestall to the Liquidator; • In the year commencing 01 February 2017, Platinum exceeded the VAT threshold in June 2017, 5 months into the year; • HMRC were not aware that Platinum should have remained registered for VAT and therefore have not submitted a claim in respect of VAT in the Liquidation; • The Insolvency Service have calculated that Platinum should have charged VAT totalling £36,623 on sales to customers between 01 February 2017 and Liquidation; • No accounting records have been delivered to the Liquidator for the period 01 August 2016 to Liquidation therefore the Insolvency Service have been unable to calculate the VAT that the company were entitled to offset against the VAT owing; • Three customers, who are owed money as at Liquidation, have provided copies of invoices and other correspondence relating to their claims. The invoices do not contain any VAT details such as a VAT number and no VAT was charged to customers. In messages to one customer Mr Bestall confirmed that VAT was not added to the quote he provided. 

This information is correct as at 11 / 3 / 2020

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