Case details for Joseph McElhinney

Name: Joseph McElhinney

Name: Evergreen Plastering Ltd

Date of Birth: 20 / 11 / 1983

Date Order Starts: 3 / 12 / 2024

Disqualification Length: 4 Years 0 Month(s)

CRO Number: CR-2024-MAN-000618

Last Known Address: 50 Mendip Way, , , , LUTON, LU3 3JL

Conduct: Joseph McElhinney failed to ensure that Evergreen complied with its statutory duties to file returns and make payments to HM Revenue & Customs ("HMRC") and caused Evergreen to trade to the detriment of HMRC from at least 7 June 2018 in relation to VAT, 19 February 2019 in relation to Corporation Tax and 22 March 2019 in relation to PAYE/CIS in that: VAT On liquidation Evergreen owed outstanding VAT of £77,379.29 dating back to the VAT period 04/18 which should have been paid by 7 June 2018. Evergreen made one VAT payment of £500 on 7 November 2018. No other VAT payments were made by Evergreen prior to its liquidation. Evergreen failed to file VAT any returns from 7 March 2019 onwards. Corporation Tax On liquidation Evergreen owed outstanding Corporation Tax of £6,362.12 dating back to the accounting period ended 18 May 2018 which should have been paid by 19 February 2019. Evergreen made no Corporation Tax payments during its trading period. PAYE/CIS On liquidation Evergreen owed outstanding PAYE/CIS of £102,406.49 dating back to Month 11 of the tax year 2018/19 (i.e. month ended 5 March 2019) which was due for payment on 22 March 2019. Evergreen made no PAYE/CIS payments during its trading period. Comparative treatment HMRC has stated that it was owed the sum of £186,148 by Evergreen on its liquidation. The Statement of Affairs records other trade creditors were owed the sum of £72,400. From 7 June 2018 to liquidation on 14 May 2021, Evergreen's bank account received credits totalling £773,328 and expended £775,117. During the same period, Evergreen's bank statements record payments of £500 to HMRC. 

This information is correct as at 17 / 12 / 2024



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