Name: Fabio Holder

Name: LABOT LTD

Date of Birth: 16 / 5 / 1981

Date Order Starts: 22 / 10 / 2025

Disqualification Length: 4 Years Years 0 Month(s)

CRO Number: 11965595

Last Known Address: 12 Power Close,, , , , WOKINGHAM,, RG41 1DN

Conduct: Labot Ltd 1. Fabio Holder caused Labot Ltd to fail to comply with its statutory obligations in relation to its tax matters from 22 March 2020 in respect of Pay As You Earn (“PAYE”), National Insurance Contributions (“NIC”), Student Loan Deductions (“SLD”) and Construction Industry Scheme (“CIS”) (“PAYE/NIC/SLD/CIS”) as follows: 1.1 Labot Ltd as an employer and a contractor was required to register with His Majesty’s Revenue & Customs (“HMRC”) as such, and thereafter to report its employees and subcontractors’ payments and deductions on or before each payday, and to make payment to HMRC by the 22nd day of the next tax month if paying monthly and by the 22nd day of tax month after the end of the quarter if paying quarterly. Labot Ltd was registered for the PAYE and CIS schemes on 27 October 2019 and the first tax month is Month 9 of the 2019/2020 tax year. 1.2 Fabio Holder was the sole director of Labot Ltd and it was his duty to ensure that Labot Ltd complied with its statutory obligation to make payment of monies that fell due and payable to HMRC in respect of PAYE/NIC/SLD/CIS. 1.3 Labot Ltd commenced trading in October 2019 and ceased trading in February 2022. Labot Ltd’s PAYE/NIC/SLD/CIS liabilities are outstanding at liquidation at £91,637.27 covering the 2019/2020 tax year to the 2021/2022 tax year. 2.4 For the 2019/2020 tax year, Labot Ltd submitted all tax returns (except the PAYE returns for Month 9 and 10) for the tax year and had PAYE/NIC and CIS liabilities of £2,913.60 and £4,492 respectively. HMRC’s Winding Up Petition shows the CIS liability for Month 11 as the oldest liability. The liability ought to be paid in full by 22 March 2020. The Winding Up Petition shows credit /payment totalling £2,820.39 was accounted towards the CIS accounts with no credit or payment accounted towards the PAYE accounts. At liquidation, £4,585.21 remains outstanding. 1.5 Fabio Holder would have known that the tax under the PAYE and CIS accounts was due to be paid and he failed to do so. 1.6 For the 2020/2021 tax year, Labot Ltd submitted all tax returns for the tax year and had PAYE/NIC/SLD and CIS liabilities of £39,271.61 and £16,953.57 respectively. HMRC’s Winding Up Petition shows the tax liabilities under the PAYE and CIS scheme were due from Month 1. The liability ought to be paid in full by 22 May 2020. The Winding Up Petition shows credit/payment totalling £7,036.73 was accounted towards the PAYE accounts and a credit/payment of £600 was accounted towards the CIS accounts. At liquidation, £48,588.45 remains outstanding. Fabio Holder would have known that tax was due to be paid, and Labot Ltd bank account shows one payment of £5,628.24 was made during this tax year. 1.7 For the 2021/2022 tax year, Labot Ltd submitted all tax returns for the tax year and had PAYE/NIC/SLD and CIS liabilities of £30,027.18 and £12,436.43 respectively. The employment allowance totalling £4,000 was applied towards reducing the Employer NIC liabilities. No payment was made towards other tax liabilities. At liquidation, £38,463.61 remains outstanding. 1.8 Labot Ltd’s PAYE/NIC/SLD/CIS accounts shows that 1 payment of £5,628.24 was made in November 2020 throughout trading. Aspera London Ltd 2. Fabio Holder failed in his duty of care to Aspera London Ltd (“ALL”) in that he failed ensure that ALL comply with its statutory obligations in relation to its tax matters or he caused Aspera London Ltd (“ALL”) to fail to comply with its statutory obligations in relation to its tax matters at least from 19 November 2017 to liquidation on 13 February 2020, in that: 2.1 ALL was registered for Construction Industry Scheme (“CIS”) commencing from 30 April 2017. It was required to file a monthly CIS return. HMRC’s records show that ALL failed to file CIS returns throughout trading. The CIS return for the month ended 05 November 2017 ought to be filed by 19 November 2017. In the absence of returns, HMRC raised CIS assessments totalling £291.59 for the months ended 05 April 2018 to the month ended 05 March 2020 and penalties totalling £2,800 for the months ended 05 November 2017 to 05 February 2020. HMRC’s claim for outstanding CIS in the liquidation totalled £141.61. ALL’s draft accounts stated the CIS payable to HMRC as at 28 February 2019 as £92,643. 2.2 ALL was registered for PAYE scheme. It was required to file a monthly PAYE return. HMRC’s records show ALL did not file returns for the month ended 05 December 2018, which ought to be filed on or before the employees’ payday with the liability due to be paid in full by 22 December 2018, to liquidation. In the absence of returns, HMRC raised assessments totalling £6.56 covering the months ended 05 December 2018 to 05 March 2020. HMRC’s claim for outstanding tax in the liquidation totalled £6.97. ALL’s draft accounts stated the tax payable to HMRC as at 28 February 2019 as £100,058. HMRC’s records show that it received a total payment of £1,390.28 from ALL between May 2019 and July 2019. At least £98,667.72 is due in respect of this tax liabilities at liquidation. 2.3 ALL failed to fully settle it Corporation Tax liabilities for the financial years ended 31 March 2017 and 30 March 2018. The Corporation Tax liability ought to be paid in full 9 months and 1 day after the end of the accounting period. For the financial years ended 31 March 2017 and 30 March 2018, ALL declared a payable Corporation Tax liability of £40,896.40 and £34,863.10 respectively. The Corporation Tax liability for each financial year ought to be paid in full by 01 January 2018 and 31 December 2018 respectively. ALL paid a total of £11,075 towards the liability for the financial year ended 31 March 2017 and no payment was made towards the liability for the financial year ended 30 March 2018, leaving £64,684.50 outstanding in liquidation. 2.4 ALL’s VAT liabilities are outstanding at Liquidation at £31.045.94. ALL filed VAT returns for the quarters ended 02/19 and 05/19 declaring a total liability of £11,430.91. No payment was made towards liabilities. HMRC raised surcharges totalling £1,714.63 for the 2 quarters. The liability for the VAT quarter ended 02/19 ought to be paid in full by 07 April 2019. ALL failed to file returns for the quarters ended 08/19 to liquidation. In the absence of returns, HMRC raised tax assessments totalling £16,143 for the quarters ended 08/19 to 02/20 and surcharges totalling £1,757.40 for the quarters ended 08/19 and 11/19. 

This information is correct as at 6 / 10 / 2025

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