Name: STEVE HALL

Name: HALL BRICKWORK LIMITED

Date of Birth: 30 / 12 / 1980

Date Order Starts: 17 / 4 / 2024

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 10056213

Last Known Address: 5 Andrewes Close,, Bishops Waltham,, , , SOUTHAMPTON,, SO32 1GY

Conduct: Steve Hall , whilst acting as if a director, failed to ensure that Hall Brickwork Limited (“Hall Brickwork”) maintained or preserved adequate accounting records or, in the alternative, failed to deliver up to the Liquidator adequate records for the period 1 October 2019 to 12 August 2021 (date of liquidation). As a result, it has not been possible to: Determine Hall Brickwork’s true VAT liability following the company failing to provide the required paperwork to HMRC to verify submitted returns, resulting in assessments being raised of £608,157 and penalties charged totalling £276,711. Account for the acquisition and disposal of assets, specifically with regard to the debtors scheduled in the accounts for the year ended 31 March 2019 of £94,326. Determine the expenditure of the company for the period from 1 October 2019 to the date of liquidation and whether all expenditure on the bank account used by Hall Brickwork; totalling £392,397 for the period from 1 October 2019 to 05 May 2021, was for the benefit of Hall Brickwork. Determine the purpose of net payments totalling £78,325 made to an associated company between 25 March 2020 and 26 February 2021 and whether the payments were made for the benefit of Hall Brickwork. Determine the income of the company for the period from 1 October 2019 to the date of liquidation and whether all receipts into the bank account used by Hall Brickwork; totalling £389,305 for the period from 1 October 2019 to 05 May 2021, were derived from trading. Between 1 October 2016 to 12 August 2021 (date of liquidation), Steve Hall, whilst acting as if a director, failed to ensure that Hall Brickwork Limited (“Hall Brickwork”) complied with its statutory obligations to submit full and accurate Value Added Tax (“VAT”) returns to HM Revenue and Customs (“HMRC”). This resulted in a liability to HMRC of £1,055,148 (inclusive of penalties and interest) in respect of VAT which remained unpaid at the date of liquidation: Hall Brickwork registered for VAT on 1 May 2016. Hall Brickwork submitted VAT Returns for the periods between 1 October 2016 and 30 June 2019 that showed a total of £27,957 was claimed from HMRC as refunds. Hall Brickwork failed to submit any further VAT returns to HMRC after the period ending 30 June 2019. On 11 December 2018, HMRC officers carried out a visit to Hall Brickwork and inspected the company records. HMRC deduced that there had been undeclared VAT due as a result of not providing evidence to support Zero-rated sales declared on VAT returns between 1 October 2016 and 30 June 2019. On 16 December 2020, HMRC raised assessments against the company totalling £608,157 and imposed penalties of £276,704 for inaccurate VAT returns, in respect of the VAT periods 1 October 2016 to 30 June 2020. HMRC raised further assessments of £119,997 in respect of Hall Brickwork’s failure to submit VAT returns for period 1 July 2020 to 11 August 2021. HMRC issued further penalties, surcharges and charged interest totalling £50,290. Hall Brickwork has failed to make any payments to HMRC in respect of its VAT liabilities. 

This information is correct as at 28 / 3 / 2024

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