Case details for Philip John Pidgeon

Name: Philip John Pidgeon

Name: Rockwell Printers Limited

Date of Birth: 25 / 4 / 1951

Date Order Starts: 23 / 8 / 2021

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 10468761

Last Known Address: Half Acre,, Hatch Green,, Hatch Beauchamp,, , TAUNTON,, TA3 6TN

Conduct: Philip John Pidgeon (‘Mr Pidgeon’) failed to ensure that Rockwell Printers Ltd (‘RPL’) registered a payroll scheme with HM Revenue & Customs (‘HMRC’) and failed to remit deductions made from employees to HMRC throughout RPL’s trading. In addition VAT returns were not submitted after August 2017 and payments were not made after the quarter to February 2019. As a consequence RPL’s trading was carried on to the detriment of HMRC, which is owed at least £57,030 at the date of the liquidation. In that: • RPL was incorporated in November 2016 to take over a sole trader business run by Mr Pidgeon, the employees were transferred to RPL; • It commenced trading in approximately January 2017 (when it was registered for VAT); • No payroll scheme was registered and accountants were appointed in June 2019 by Mr Pidgeon’s co-director, to calculate the amount due for PAYE/NIC and submit returns; • This was completed in November 2019 and Earlier Year Updates were submitted to HMRC for the tax years 2016/17 to 2018/19, monthly returns were submitted for the year 2019/20; • Advice from an insolvency practitioner in November 2019 was that RPL was insolvent, although trading was continued until 28 February 2020; • No payments were made to HMRC for PAYE/NIC throughout RPL’s trading and a total of £53,093 was due in PAYE/NIC at the liquidation date; • RPL registered for VAT from 01 January 2017, it submitted returns to August 2017 and paid assessments raised to February 2019; • At the liquidation date a total of £3,539 was due in respect of VAT assessments from May 2019; • Accounts show that trade creditors were owed nothing in the year to November 2017 and £646 by July 2018; • At the liquidation date a total of £4,712 was due to trade creditors, although 5 of the 9 creditors on the statement of affairs were owed under £100; • Bank statements show payments were £344,215 from 01 August 2018, of which £1,562 was paid to HMRC (for VAT). 

This information is correct as at 3 / 8 / 2021

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