Case details for Helene Elizabeth HALLIDAY

Name: Helene Elizabeth HALLIDAY

Name: The Oak Wigmore Limited

Date of Birth: 9 / 12 / 1956

Date Order Starts: 5 / 10 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 10395202

Last Known Address: Yew Trees,, , , , Wigmore,, HR6 9UB

Conduct: Between 07 August 2017, when the Value Added Tax (“VAT”) return for period 06/17 became due for payment, and liquidation, Helene Elizabeth Halliday (“Ms Halliday”) caused The Oak Wigmore Limited (“The Oak”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) and from 22 December 2017 in respect of Pay As You Earn Income Tax/National Insurance Contributions (“PAYE/NIC”). She failed to ensure that The Oak complied with its statutory duties to file returns and make payments to HMRC when due, in that:- VAT • The Oak registered for VAT on 01 December 2016. • VAT returns were submitted for periods 06/17-11/18 resulting in liabilities of £64,920. • No VAT returns were submitted for periods 02/19-11/19, therefore, assessments totalling £34,587 were raised. • Between periods 05/19-11/19 surcharges of £8,634 were raised. • Between 06 April 2018 and 26 September 2018, payments of £16,736 were made. • Total VAT liabilities at liquidation were £91,405 (not including assessments and surcharges of £30,852 raised after cessation of trading). PAYE • As at PAYE period ended 05 November 2017, The Oak held a credit balance of £571 in respect of PAYE/NIC. • The Oak submitted PAYE/NIC returns for periods 05 December 2017 to 05 January 2020 resulting in liabilities in respect of PAYE of £17,519 following deductions for employment allowance. • Interest of £48 was also incurred between 21 June 2018 and 05 September 2018. • During the period 20 June 2018 and 15 August 2018, payments of £3,007 were made. • Total liabilities at liquidation in respect of PAYE/NIC were £13,989. Different Treatment A comparison of liabilities per the accounts as at 30 November 2017, with liabilities at liquidation, shows that liabilities to HMRC increased from £28,076 to £139,864 whilst liabilities to other classes of creditors decreased from £24,168 to £1,416. The Oak’s total liabilities at liquidation were £141,280 of which £105,394 was owed to HMRC in respect of VAT, PAYE and NIC. 

This information is correct as at 15 / 9 / 2021

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