Case details for Alister Wesley SMITH

Name: Alister Wesley SMITH

Name: Smiths Estates Limited

Date of Birth: 15 / 9 / 1997

Date Order Starts: 17 / 11 / 2021

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 10344315

Last Known Address: 47 Gainsborough Road,, Winthorpe,, , , NEWARK,, NG24 2NN

Conduct: Alister Wesley Smith (“Mr Smith”) failed to ensure that Smiths Estates Ltd (“Smiths”) made returns and payments as and when due to HM Revenue & Customs (“HMRC”) in relation to Value Added Tax (“VAT”) from 14 June 2017 (the date of his appointment) to 27 November 2018 (the date of his resignation) and caused Smiths to trade to the detriment of HMRC, in that: VAT • No VAT returns were prepared throughout the period he was a director of Smiths. For VAT quarters 05/18 to 11/18 assessments were raised by HMRC in the amount of £6,130.04 inclusive of a surcharge of £414.04 for quarter 11/18. At the date of Liquidation this amount remained unpaid. • Following an investigation and a review of company records and bank statements, HMRC did, on 8 July 2019, raise an Officers Assessment in the amount of £184,144.81 inclusive of interest of £4,268.81. The assessment compromises an amount of £19,976.00 for the periods 24 August 2016 to 30 November 2016, £119,982.00 for the period 1 December 2016 to 31 May 2018, £19,965.00 for the period 1 June 2018 to 31 August 2018 and £19,953.00 for the period 1 September 2018 to 30 November 2018. The assessed amount for the period 24 August 2016 to 30 November 2016 does not form part of this allegation as he was not an appointed Director during this period. • On 26 November 2019 HMRC issued a Winding Up Petition in the combined amount of £211,639.95 inclusive of outstanding VAT totalling £206,699.00, plus VAT surcharges of £414.04, and interest of £4,268.81. At the date of Liquidation this amount remained unpaid. • On 29 January 2020 upon the Petition of HMRC Smiths was wound up. • Due to a lack of available books and records and a failure to submit any returns to HMRC it is impossible to determine the true potential level of detriment to HMRC during his appointment as dejure Director. Comparative Treatment • He was appointed dejure Director from 14 June 2017 to 27 November 2018. A review of the company’s main bank account for the same period shows receipts totalling £782,626.15. During this period no payments are recorded to HMRC. • HMRC have submitted a Proof of debt to the Official Receiver in the amount of £252,576.29 dated 3 July 2020 and are the sole creditor. 

This information is correct as at 28 / 10 / 2021



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