Case details for Christopher FAGAN

Name: Christopher FAGAN

Name: AI INSTALLATIONS LIMITED

Date of Birth: 10 / 1 / 1988

Date Order Starts: 21 / 9 / 2021

Disqualification Length: 2 Years 6 Month(s)

CRO Number: 11207938

Last Known Address: 129 Milton Avenue,, Merseyside, , , LIVERPOOL,, L14 6TF

Conduct: Christopher Fagan (“Mr Fagan”) caused or allowed AI installations Limited (“Installations”) to trade to the detriment of HM Revenue and Customs (“HMRC”) between 07 July 2018, at the latest and cessation in May 2019 and as a result Installations incurred liabilities to HMRC totalling £693,207 which remained unpaid when Installations went into liquidation in September 2019. In that: VAT • On 06 November 2018 Installations submitted its VAT returns for the quarters ended 31 May 2018 (“05/18”) and 08/18 recording liabilities of £18,484 and £74,402 respectively but made no payment in respect of these liabilities. • On 15 January 2019 Installations submitted the return for the quarter ended 11/18 in the sum of £59,831 but made no payment in respect of this liability. • As Installations did not submit any further VAT returns to HMRC, on 12 April 19 and 12 July 2019 HMRC issued Tax assessments totalling £171,098 for the quarters ended 02/19 and 05/19, with 05/19 falling due post cessation but pre liquidation. • HMRC issued a claim in the liquidation of £421,060 (including an Insolvency Assessment, surcharges, penalties and interest totalling £97,245) PAYE • Installations first made a Real Time Information (“RTI”) return for September 2018 in the sum of £55,311 but made no payment in respect of this liability. • Installations continued to submit RTI information up to and including April 2019 recording further liabilities of £320,668. Installations did not submit any RTI returns after April 2019. • Only two payments totalling £6,587 were made in respect of the RTI liabilities. • HMRC issued a claim in the liquidation of £522,119 (including assessments and penalties totalling £152,727) Differing treatment of HMRC • Installations held a contract to supply and fit smart meters for EON Energy UK Limited. • Between 27 April 2018 and 25 January 2019 EON made payments totalling £752,959 to Access Install Ltd, a company connected to Installations by way of common directors. Access Install made one payment of £2,587 to HMRC on behalf of Installations. • In the period 15 February 2019 to 20 May 2019 Installations received payments totalling £274,196 from EON into its own bank account, of which, £266,929 was transferred to Access Install. Installations made no payments to HMRC. Access Install made one payment of £4,000 to HMRC on behalf of Installations. • HMRC were owed a total of at least £693,207 (excluding insolvency assessments, interest and charges) when Installations went into liquidation out of liabilities totalling an estimated £996,723. 

This information is correct as at 1 / 9 / 2021


Name: Lee Shaun Dickinson

Name: AI INSTALLATIONS LIMITED

Date of Birth: 14 / 8 / 1977

Date Order Starts: 27 / 9 / 2021

Disqualification Length: 2 Years 6 Month(s)

CRO Number: 11207938

Last Known Address: 136 Holmsley Lane,, Woodlesford,, , , LEEDS,, LS26 8SF

Conduct: Lee Shaun Dickinson (“Mr Dickinson”) caused or allowed AI installations Limited (“Installations”) to trade to the detriment of HM Revenue and Customs (“HMRC”) between 07 July 2018, at the latest and cessation in May 2019 and as a result Installations incurred liabilities to HMRC totalling £693,207 which remained unpaid when Installations went into liquidation in September 2019. In that: VAT • On 06 November 2018 Installations submitted its VAT returns for the quarters ended 31 May 2018 (“05/18”) and 08/18 recording liabilities of £18,484 and £74,402 respectively but made no payment in respect of these liabilities. • On 15 January 2019 Installations submitted the return for the quarter ended 11/18 in the sum of £59,831 but made no payment in respect of this liability. • As Installations did not submit any further VAT returns to HMRC, on 12 April 19 and 12 July 2019 HMRC issued Tax assessments totalling £171,098 for the quarters ended 02/19 and 05/19, with 05/19 falling due post cessation but pre liquidation. • HMRC issued a claim in the liquidation of £421,060 (including an Insolvency Assessment, surcharges, penalties and interest totalling £97,245) PAYE • Installations first made a Real Time Information (“RTI”) return for September 2018 in the sum of £55,311 but made no payment in respect of this liability. • Installations continued to submit RTI information up to and including April 2019 recording further liabilities of £320,668. Installations did not submit any RTI returns after April 2019. • Only two payments totalling £6,587 were made in respect of the RTI liabilities. • HMRC issued a claim in the liquidation of £522,119 (including assessments and penalties totalling £152,727) Differing treatment of HMRC • Installations held a contract to supply and fit smart meters for EON Energy UK Limited. • Between 27 April 2018 and 25 January 2019 EON made payments totalling £752,959 to Access Install Ltd, a company connected to Installations by way of common directors. Access Install made one payment of £2,587 to HMRC on behalf of Installations. • In the period 15 February 2019 to 20 May 2019 Installations received payments totalling £274,196 from EON into its own bank account, of which, £266,929 was transferred to Access Install. Installations made no payments to HMRC. Access Install made one payment of £4,000 to HMRC on behalf of Installations. • HMRC were owed a total of at least £693,207 (excluding insolvency assessments, interest and charges) when Installations went into liquidation out of liabilities totalling an estimated £996,723. 

This information is correct as at 7 / 9 / 2021



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