INTEGRITY CONTROL SYSTEMS LTD

Paul Nigel WHITE

March 1966

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

3 Years 6 Month(s)

Disqualification starts from

18 June 2021

Improper conduct which resulted in their disqualification

Paul Nigel White (“Mr White”) caused Integrity Control Systems Ltd (“Integrity”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Corporation Tax (CT) from at least 01 January 2016 until 27 November 2019 and in respect of VAT from at least 07 December 2018 until 27 November 2019 and as follows: - Integrity failed to pay anything towards the CT due for the periods ending 31 March 2015, 31 March 2016 and 31 March 2017, first due for full payment on 1 January 2016. - At the date of liquidation, Integrity owed HMRC £45,251 in respect of Corporation Tax returns and interest for these periods. - Integrity failed to submit VAT returns for the four periods ending 10/18 to 07/19. HMRC therefore assessed VAT totalling £11,628 and surcharges of £1,744, first due for payment on 7 December 2018. - Integrity failed to make any payments towards these sums and at liquidation HMRC claimed £20,971 in respect of VAT, including arrears from earlier VAT periods. - Prepared accounts for Integrity show that as at 31 March 2016, HMRC were owed £27,441 and all other creditors were owed £54,371. At 27 November 2019, the date of liquidation, these amounts were £66,222 and £22,147 respectively. - Bank statements for the period 01 April 2017 to 06 February 2020 show £707,589 was received into the account and £722,790 was paid out. Of this £16,301 was paid to HMRC in respect of VAT and zero in respect of CT.