Case details for Danny Wayne Jennings

Name: Danny Wayne Jennings


Date of Birth: 24 / 10 / 1987

Date Order Starts: 28 / 10 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09427472

Last Known Address: 3 Chestnut Glen, , , , HORNCHURCH, RM12 4HL

Conduct: From no later than 22 July 2015 in respect of PAYE and 7 February 2016 in respect of VAT, to his resignation as a director on 24 August 2017, Danny Wayne Jennings (“Mr Jennings”) failed to ensure Complete Workspace Limited (“Complete”) complied with its statutory obligations to make payment in full and when due to HMRC, and caused Complete to trade to the detriment of HMRC, who have claimed £100,035.61 in the liquidation in respect of liabilities that fell due for payment prior to his resignation. In particular: • HMRC have claimed PAYE and national insurance contributions of £55,708.15 for the year to 5 April 2016, the year to 5 April 2017 and the 4 months to 5 August 2017 based upon returns filed. The outstanding liability for the year to 5 April 2016 related to the 3 months ended 5 July 2015, which was due to be paid in full no later than 22 July 2015. • The VAT return for period 12/15 (3 months to 31 December 2015) recorded a liability of £6,070.74, which was due for payment no later than 7 February 2016. No payment was made on account of this liability, which remained unpaid at the liquidation. • HMRC have claimed unpaid assessed VAT and surcharges of £64,687.60 for the 6 VAT periods 03/16 to 06/17 (3 months to 30 June 2017), for which no VAT returns were submitted to HMRC. • Mr Jennings failed to ensure a corporation tax return was submitted to HMRC in respect of the period 6 February 2015 to 29 February 2016, which was due no later than 28 February 2017. In the absence of returns HMRC raised penalty charges of £200 that remained unpaid at the liquidation. • Complete’s accounting records disclose Complete had income in the order of £418,000 during the period 1 July 2015 to 29 February 2016. Bank statements for Complete’s business bank account for the period from 1 March 2016 to 24 August 2017 record income of £1.1 million. • Of Complete’s available income of around £1.5 million received in the period 1 July 2015 to 24 August 2017, £2,318.65 was paid to HMRC, at least £186,053 to Mr Jennings or to his benefit whilst the balance was paid to third parties. Over the same period Mr Jennings introduced funds into Complete of £149,158. 

This information is correct as at 7 / 10 / 2021

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