ADDISON GROUP LTD

Craig Stephen Addison

January 1983

Disqualified from being a director because of their conduct for the period of

3.6 Years Years 0 Month(s)

Disqualification starts from

11 June 2025

Improper conduct which resulted in their disqualification

Craig Stephen Addison caused Addison Group Ltd (“Addison”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of VAT from the quarter ended 03/21 until the date of Mr Addison’s resignation on 22 January 2023, resulting in VAT liabilities of £34,776 (inclusive of surcharges) at Liquidation and in respect of PAYE/NIC for the period between 22 November 2020 and 22 January 2023 resulting in liabilities of £84,802 at Liquidation. In that: - VAT • The company was incorporated on 1 March 2019 and registered for VAT on 29 June 2020. • Addison submitted VAT returns for the quarters ended 09/20 and 12/20 but thereafter failed to submit any VAT returns for the quarters ended 03/21 to the cessation of trading causing HMRC to raise assessments for those periods. • HMRC raised assessments totalling £27,995 for the quarters ending 03/21 to Liquidation, and surcharges totalling £1,426 for the quarters ended 12/21 to 12/22 inclusive. • Addison made one payment on 07 April 2021 to HMRC in respect of VAT and failed to make any further payments to HMRC in respect of its VAT liabilities until Liquidation. • Liabilities totalling £34,776 in respect of VAT (inclusive of surcharges) are due to HMRC in the Liquidation. PAYE/NIC • Liabilities totalling £84,802 are due to HMRC in respect of PAYE/NIC for the tax years 2020/2021 and 2021/2022. • Addison made payments to HMRC in respect of months 1 to 3 of the tax year 2020/21 but thereafter failed to make any further payments to HMRC after 22 October 2020 in respect of its PAYE/NIC liabilities for months 4 to 12 inclusive of the tax year 2020/21 or months 1 to 12 of the tax year 2021/22. • HMRC agreed a repayment arrangement with Addison on 20 December 2021 for repayment of its PAYE/NIC liabilities, but Addison failed to pay any of the agreed payments. • Addison owed £33,099 to its Bank in respect of a loan at Liquidation. No further claims have been made in the Liquidation by trade of expense creditors. • Addison’s bank statements available for the period 04 January 2021 to 30 December 2022 show payments made from the account totalling £555,254, of which one payment for £1,338 was paid to HMRC.