MANOR COMPUTERS LIMITED

NIKI JAMES LOUKS

March 1981

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

Years 0 Month(s)

Disqualification starts from

18 March 2020

Improper conduct which resulted in their disqualification

Niki James Louks (“Mr Louks”) failed to ensure that Manor Computers Ltd (“Manor Computers”) complied with its statutory obligation to register for Value Added Tax (“VAT”) when its turnover exceeded the threshold. Following an assessment by HMRC, the company was held liable for VAT based on its turnover exceeding the VAT threshold, between December 2011 and April 2014. In that:
VAT is claimed at £32,428.55 for the period 01/12/2011 to 30/04/2014, assessed as being £22,022.79 and a penalty of £10,405.76 for not registering for VAT, as assessed under section 60 of the Value Added Tax Act 1994.
The company made no payments to HMRC in respect of VAT.