CONCISE SCAFFOLDING SOLUTIONS LIMITED

Richard Andre Woods

January 1959

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

6 Years 0 Month(s)

Disqualification starts from

17 December 2019

Improper conduct which resulted in their disqualification

From 07 May 2017 onwards Richard Andre Woods (“Mr Woods”) failed to ensure that Concise Scaffolding Solutions Limited (“Concise”) submitted accurate returns to HMRC for Value Added Tax (“VAT”) for the periods 03/17,06/17,09/17,12/17 and 03/18 and failed to submit returns for the periods ended 06/18 and 09/18. On 17 July 2018 HMRC advised Concise of the intention to undertake a check of Pay As You earn Tax (“PAYE”) and Construction Industry Scheme Tax (“CIS”) that would include a check of VAT returns. Concise failed to produce the company records requested by HMRC and on 03 September 2018 informed HMRC of the intention to place the company into liquidation. As a result HMRC raised an assessment in respect of VAT in the sum of £340,129 that remained unpaid at the date of liquidation:
Concise registered for VAT with effect from 01 September 2015;
Concise submitted nil returns in respect of the periods ended 03/17, 06/17 and 03/18 and submitted returns for the periods ended 09/17 and 12/17 in the sums of £33,196 and £22,221 respectively both of which were paid in full;
Concise failed to submit returns for the periods ended 06/18 and 09/18. HMRC raised assessments in the total sum of £45,347 which remained outstanding as at the date of liquidation.
HMRC advised Concise in a letter dated 17 July 2018 of the intention to undertake a check of PAYE and CIS that would incorporate a check of VAT returns. The company failed to provide the records requested by HMRC and instead on 03 September 2018 advised HMRC of the intention to place the company into liquidation;
On 14 November 2018 HMRC issued a notice of assessment in the sum of £340,129. The assessment was calculated using information from the CIS records.
Total liabilities at liquidation were £554,973, including the assessed VAT liability of £340,129.