Case details for DAVID PLANK

Name: DAVID PLANK

Name: AUTOMATED SOLUTION DESIGN LTD

Date of Birth: 3 / 3 / 1978

Date Order Starts: 17 / 8 / 2026

Disqualification Length: 4 Years 0 Month(s)

CRO Number: SC634137

Last Known Address: 20 Candlemaker's Park, , , , EDINBURGH, EH17 8TH

Conduct: Mr David Plank failed to ensure that Automated Solution Design Limited (“the company”) met its financial obligations in respect of Value Added Tax (“VAT”) and Corporation Tax (“CT”) and caused the company to continue trading whilst withdrawing substantial funds for his personal benefit. As a result of this conduct, the company became unable to meet its financial obligations to HMRC between 7 May 2020 and 06 February 2025. In that: • Between VAT quarters ending 03.20 and 03.24, the company submitted VAT returns declaring total liabilities of £76,856. In the absence of further returns, HMRC raised assessments for the quarters ending 06.24 to 12.24 totalling £20,992. • In addition, HMRC imposed surcharges of £2,248 and penalties of £3,025. Although HMRC’s ledgers disclose interest of £3,000, this has not been included in their claim and is therefore excluded from this calculation. No payments were made towards these liabilities, resulting in a total VAT liability of £103,121. • Between the accounting periods ended 23 June 2020 and 30 June 2022, the company declared Corporation Tax liabilities totalling £55,455, against which no payments were made. • During the same period, HMRC charged further amounts comprising £16,239 in interest, £7,493 in penalties, and £33,268 in respect of an overdrawn director’s loan account (ODLA). The total detriment to HMRC arising from the above is calculated at £215,576. However, HMRC has submitted a claim in the sum of £215,777. Comparative treatment In liquidation, HMRC was owed £215, 576. • A review of the company’s bank accounts shows that between 7 May 2020 and 01 January 2025, the company generated total income of £621,041 and incurred total expenditure of £606,510 • Of this expenditure, £607,045 was paid to the director, Mr David Plank, and £17,770 was paid to trade creditors. • No payments were made to HMRC during the period between 07 May 2020 and 06 February 2025. 

This information is correct as at 12 / 10 / 2026



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