Case details for William PHIRI

Name: William PHIRI


Date of Birth: 23 / 8 / 1964

Date Order Starts: 23 / 8 / 2021

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 10326506

Last Known Address: 32 Regency Road,, , , , Wath-upon-Dearne,, S63 6GF

Conduct: William Phiri (Mr. Phiri) failed to ensure that Care2Care Personnel Limited (C2C) complied with its statutory obligations to register for VAT from at least 05 June 2017 when C2Cs turnover exceeded the threshold of 85,000, and following VAT registration by HM Revenue & Customs (HMRC) failed to ensure returns were filed. Furthermore, C2C traded to the detriment of HMRC and to his benefit, in respect of PAYE between at least 22 April 2018 and cessation of trade on or around 21 October 2019, by failing to make payments to HMRC when due and whilst making payments to C2Cs other creditors, with the result that 170,671 (including interest, penalties and charges of 45,256) was owed to HMRC in respect of VAT & PAYE at liquidation on 07 October 2020, in that;. VAT C2C sales during the period 09 December 2016 to 05 June 2017 were at least 85,660. This exceeded the threshold for VAT registration for the period 08/17, of 660 and therefore C2C should have registered for VAT on 30 July 2017 at the latest. Following an investigation by HMRC, C2C was notified on 05 November 2018 that it had been compulsorily registered for VAT on 24 September 2018 with effect from 11 August 2016. As a result of C2Cs failure to register, HMRC applied a civil penalty of 45,256 on 12 December 2018. C2C failed to file any VAT returns after it was compulsorily registered for VAT for the quarters ending 11/18 to 11/19 and HMRC raised assessments totalling 90,476 for VAT periods covering August 2016 to 30 November 2019, resulting in total VAT liabilities of 135,732. C2C made no payments to HMRC in respect of its VAT liabilities resulting in 135,732 owed at liquidation. PAYE C2C submitted PAYE returns that recorded a total liability due of 36,439 between 22 April 2018 and 22 May 2019. The earliest of those returns was due for payment on 22 July 2018 but no payments were made until after C2C had ceased to trade. After the issuing of a Winding Up Petition by HMRC on 31 January 2020, C2C made a payment of 1,500 to HMRC in respect of outstanding PAYE liabilities of 36,439, resulting in 34,939 owed at liquidation. Discriminatory Treatment. Between 22 April 2018 and cessation of trade on or around 21 October 2019, income in to C2Cs bank account totalled 501,306. Payments out of C2Cs bank account for the same period totalled 473,381 including 283,578 to employees, 36,984 to trade creditors and 100,426 (inclusive of 15,974 recorded as wages) to him, and by comparison no payments were made to HMRC in the same period. Between the issuing of the petition and the date of liquidation on 07 October 2020, he received 12,891 (inclusive of 700 recorded as wages). A nominal ledger supplied by C2Cs accountant, dated 29 October 2017 records PAYE liability to HMRC of 4,698. C2Cs professionally prepared micro accounts for the year ending 31 October 2017 record creditors comprising of 43,132 owed to trade and expense creditors and nil owed to him. At liquidation C2C had liabilities outstanding to trade creditors of 3,992, nil was owed to him and HMRC were owed 170,671 (including interest, penalties and charges of 45,256). 

This information is correct as at 3 / 8 / 2021

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