Case details for David George SMITH

Name: David George SMITH

Name: Hawton Civils Limited

Date of Birth: 9 / 10 / 1995

Date Order Starts: 18 / 10 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09599581

Last Known Address: 71 Whitegate Vale, , , , Nottingham, NG11 9NG

Conduct: From 08 May 2016, the date Value Added Tax (“VAT”) quarter ended 31 March 2016 became overdue, to 21 February 2019, Mr Smith, caused or allowed Hawton to trade to the detriment of HM Revenues and Customs (“HMRC”) in respect of VAT, Pay As You Earn (“PAYE”), Construction Industry Scheme (“CIS”) and Corporation Tax (“CT”) and Hawton’s accountants resulting in ; • In the period quarter ending March 2016 to quarter ending December 2018, Hawton submitted nine returns and HMRC made four assessments in the period resulting in total liabilities of £128,262. Payments of £5,650 were made by Hawton in the period in respect of VAT • HMRC’s claim in the Liquidation shows that £8,936 was outstanding in respect of PAYE for the period April 2015 to April 2019. HMRC information shows that no payments were made against these liabilities. • HMRC’s claim in the Liquidation shows that £29,883 was outstanding in respect of CIS deductions for the period April 2015 to April 2019. HMRC information shows that no payments were made against these liabilities. • In the period 1 June 2016 to 31 May 2018, Hawton submitted two CT returns detailing liabilities of £10,502. No payments were made against these liabilities. • On 17 April 2019 Hawton’s accountants issued an invoice for work outstanding from the period 5 July 2017 to 5 April 2019 in the amount of £5,370. On 27 February 2017 Hawton made a payment of £1,000 to the accountant. Comparative Treatment • Accounts for year ending 31 May 2017 show that HMRC is owed £46,739, at year end accounts 31 May 2018 this increased to £59,799, HMRC debts further increased to £118,875 at year end 31 March 2019. • Bank statements for period 07 May 2016 to 21 February 2019 show £598,824 was expended from the company bank account of which £5,650 was paid to HMRC and £1,000 was paid to Hawton’s accountants. 

This information is correct as at 28 / 9 / 2021



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