DB AUTOMOTIVE SOLUTIONS LIMITED

David Bakewell

January 1972

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

3 Years 6 Month(s)

Disqualification starts from

12 March 2020

Improper conduct which resulted in their disqualification

Mr David Bakewell (“Mr Bakewell”) failed to ensure that DB Automotive Solutions Limited (“the company”) fulfilled its statutory obligations to submit returns and remit taxes when due to HM Revenue and Customs (HMRC) and caused the company to trade to the detriment of HMRC from 23 November 2016 in respect of PAYE/NIC, 8 December 2016 in respect of VAT and 3 May 2017 in respect of Corporation Tax. In particular: PAYE/NIC
When Mr Bakewell became the sole director on 31 October 2016 the company had a liability in the liquidation of £4,397.39 in respect of PAYE/NIC for the tax year 2016/17.
The company has a further PAYE/NIC liability in the liquidation of £27,072.71 for the tax years 2016/17, 2017/18 and 2018/19.
The company, under the control of Mr Bakewell, was therefore in arrears for PAYE/NIC from 23 November 2016.
The company made payments totalling £2,991.87 in respect of PAYE/NIC in the period 23 November 2016 to 18 September 2018.
In the period from 23 November 2016 to cessation of trade in September 2018 the liability increased by £24,080.84, excluding surcharges. VAT
When Mr Bakewell became the sole director on 31 October 2016 the company had a liability in the liquidation of £636.00 in respect of VAT for the quarter 07/16 which was due for payment on 8 September 2016.
The company ought to have submitted a return and paid the VAT due for the period 1 August 2016 to 31 October 2016 by 7 December 2016.
The company failed to submit any returns by the due dates and did not make any payments as a result of which HMRC raised assessments totalling £6,428.00 and default surcharges totalling £420.20.
The company, under the control of Mr Bakewell, was therefore in arrears for VAT from 8 December 2017.
In the period from 8 December 2016 to cessation of trade in September 2018 the liability increased by £6,428.00, excluding surcharges. Corporation tax
When Mr Bakewell became the sole director on 31 October 2016 the company had a liability of £9,931.75 in respect of Corporation tax for the period ended 31 July 2016 which was payable on 2 May 2017.
On 23 April 2018 a payment of £2,000.00 was received by HMRC leaving a balance of £7,831.75.
The company, under the control of Mr Bakewell, was therefore in arrears for Corporation tax from 3 May 2017. Comparative treatment
During the period from 23 November 2016 to 18 September 2018 bank payments totalled £629,358.05 of which only £4,991.87 was paid to HMRC and at least £15,249.24 was for the benefit of Mr Bakewell.