Name: Kenneth Isaac

Name: K & K CIVIL ENGINEERING LIMITED

Date of Birth: 18 / 12 / 1985

Date Order Starts: 1 / 6 / 2026

Disqualification Length: 4 Years  Month(s)

CRO Number: SC445456

Last Known Address: 24 Balcurvie Road, , , , GLASGOW, G34 9QJ

Conduct: Kenneth Isaac (“Mr Isaac”) caused K & K Civil Engineering Limited (“the company”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect for Pay As You Earn (PAYE) and National Insurance Contributions (NIC) from period ended 5 May 2020, due on 22 May 2020 and Value Added Tax (“VAT”) from period ended February 2020, due on 7 April 2020, resulting in a claim by HMRC in respect of PAYE/NIC and VAT of at least £1,691,897 at liquidation on 23 January 2025. In that: PAYE/NIC • As at 05/04/2020 a liability of at least £104,137, not including penalties and interest, was claimed by HMRC in relation to PAYE/NIC, having accrued from 6 February 2018. • HMRC claimed £130,241 for the period ended 5 May 2020 to 5 April 2021, against which payments totalling £4,000 were made leaving £126,241 outstanding • HMRC claimed £149,464 for the period ended 5 May 2021 to 5 April 2022 against which payments totalling £6,414 were made leaving £143,050 outstanding. • HMRC claimed £175,548 for the period ended 5 May 2022 to 5 April 2023 against which payments totalling £6,318 were made leaving £169,230 outstanding. • HMRC claimed £245,171 for the period ended 5 May 2023 to 5 April 2024 against which payments totalling £5,000 were made leaving £240,171 outstanding. • HMRC claimed £156,925 for the period ended 5 May 2024 to 5 October 2024 against which payments totalling £5,000 were made leaving £151,925 outstanding. VAT • HMRC submitted a VAT claim of £544.545 for all periods ended February 2020, due 7 April 2020, to September 2024, against which payments of £4,901 were made leaving £539,644 outstanding at liquidation. • HMRC raised Surcharges for the period ended 30 June 2021 to 31 July 2022 totalling £31,433 which remained outstanding at liquidation. Comparative treatment • HMRC submitted a claim at liquidation in the sum of £1,691,897. The only other claim submitted at liquidation totals £1,200. • Analysis of the company bank statements for the period 30 April 2020 to Liquidation reveals expenditure totalling £10,876,757 of which only £4,400 can be identified as being paid to HMRC. In the same period £567,325 was paid to Mr Isaac Period 5 Explanation of any change Allegation: • Total claim made by HMRC was different in headline as it was in later bullet points so this is now consistent. • The bullet points for PAYE (and VAT) are amended to HMRC having claimed, as there is a little uncertainty over whether returns were consistently submitted and the petition, which is used, represents their claim a and suggests that some periods were assessments (13 months to July 2021, 8 months in 2022, 3 months in 2023 and one month in 2024 were assessed sums, or at least penalties were applied for non submission). • 2022/23 was missing from the submitted allegation • The trading to the detriment starts from when we can show detrimental treatment – which is when the bank statements start or around that time (as near as for VAT). The tariff is set at 5 years here. While a standard crown case attracts a tariff of 4, the sums involved here, the extent of the non payment (hardly anything paid) and the amounts taken by the director all combine to aggravate the normal starting tariff. 

This information is correct as at 12 / 5 / 2026

If you believe this page contains any errors, please email legalservices@insolvency.gov.uk with details of the error that you have found.