Case details for Peter BRACK

Name: Peter BRACK

Name: Brack Office Services Limited

Date of Birth: 13 / 7 / 1968

Date Order Starts: 2 / 11 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09713694

Last Known Address: 20 Briarfield,, , , , WASHINGTON,, NE38 8RX

Conduct: Mr Peter Brack ("Mr Brack") failed to ensure that Brack Office Services Limited ("BOS") complied with its statutory duties to file returns and make payments to HM Revenue and Customs ("HMRC") when due and caused BOS to trade to the detriment of HMRC from at least 07 March 2016 in respect of VAT and 22 January 2017 in respect of PAYE/NIC, until liquidation on 27 May 2020. As a result, VAT liabilities estimated in the sum of at least £54,292 and PAYE/NIC liabilities in the sum of £22,538 remained overdue and outstanding on liquidation. In that: VAT • BOS was registered for VAT from 31 October 2015. • BOS filed VAT returns in respect of periods 01/16 to 07/18 which records VAT and surcharges in the sum of £32,031.86 were due in respect of these periods. • BOS failed to file any VAT returns in respect of periods 10/18 to 01/20, all of which were due prior to liquidation. Consequently, HMRC raised an assessment on liquidation in the sum of £23,016 in covering the periods from 10/18 to liquidation. • A single payment in the sum of £500 was made towards BOS' VAT liabilities on 31 May 2017. • A VAT reclaim was also paid to BOS by HMRC in respect of period 07/17 in the sum of £255.62. • As at the date of liquidation, VAT estimated in the sum of at least £54,292.24 remained outstanding and overdue for payment by BOS in respect of periods 01/16 onwards. PAYE • RTI information provided by HMRC records that PAYE/NIC in the sum of £5,917.32 was due in respect of tax year Month 5 of 2015/16 to Month 12 of 2015/16. • RTI information provided by HMRC records that PAYE/NIC in the sum of £9,042.64 was due in respect of tax year 2016/17. • RTI information provided by HMRC records that PAYE/NIC in the sum of £8,065.34 was due in respect of tax year 2017/18. • RTI information provided by HMRC records that PAYE/NIC in the sum of £6,427.08 was due in respect of tax year 2018/19. • RTI information provided by HMRC records that PAYE/NIC in the sum of £5,675.09 was due in respect of tax year 2019/20. • No payments were made by BOS towards PAYE/NIC which accrued in respect of tax years 2016/17 onwards. • RTI information provided by HMRC records that Employment Allowance credits totaling £12,588.50 were applied to BOS’ PAYE/NIC account. These credits were sufficient to discharge BOS' PAYE/NIC liabilities in full to Month 8 of 2016/17. PAYE/NIC in respect of Month 9 of 2016/17 to Month 12 of 2019/20 in the sum of £22,538 remained outstanding and overdue on liquidation. Comparative treatment • HMRC is the majority creditor in the liquidation having claimed the total sum of £77,031. • From 06 April 2016 to liquidation, BOS' current account received credits totalling £438,171 and expended £438,479 of which payments in the sum of £1,200 were made to HMRC during this same period. • BOS' current account statements records that Mr Brack received net payments from BOS totalling at least £7,997 over the same period. • BOS’ available accounting records record that Mr Brack received annual remuneration in the sum of £7,800. 

This information is correct as at 13 / 10 / 2021



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