P&A JOINERY SOLUTIONS LTD

Pawel Piszczek

April 1980

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

3 Years 6 Month(s)

Disqualification starts from

30 April 2021

Improper conduct which resulted in their disqualification

Pawel Piszczek (“Mr Piszczek”) caused P&A Joinery Solutions Limited (“P&A”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from at least 7 December 2017 and Construction Industry Scheme (“CIS”) from at least 22 December 2017 onwards, in that: VAT • P&A was registered with HMRC for VAT with effect from 18 February 2016. • Between 1 August 2017 and 30 April 2020 P&A incurred VAT liabilities on return totalling £117,823 and associated surcharges of £6,517. • VAT of £5,560 remains outstanding for the quarter ended October 2017, which should have been paid in full by 7 December 2017. • Between 7 December 2017 and liquidation on 29 July 2020 P&A made one payment totalling £4,392 on 12 March 2019 in respect of its VAT liabilities. CIS • Between 6 November 2017 and 5 April 2020 P&A incurred CIS liabilities totalling £126,717 and CIS credits totalling £25,017, determining net CIS liabilities of £101,699. • CIS of at least £2,752 remains outstanding for the month ended 5 December 2017, which should have been paid in full by 22 December 2017. • Between 22 December 2017 and liquidation on 29 July 2020 P&A made two payments totalling £351 and £1,523 on 27 November 2018 and 19 August 2019 respectively in respect of its CIS liabilities. Different treatment of HMRC • A sample of P&A’s bank statements show that between 7 December 2017 and P&A ceasing trading on 18 March 2020 P&A made payments totalling £1,158,518, of which £6,267 was paid to HMRC. • P&A entered liquidation with no assets and liabilities owed to creditors totalling £261,378, of which £119,655 was owed to HMRC in respect of VAT (including £113,137 of tax and £6,517 of surcharges) and £99,863 as owed to HMRC in respect of CIS (including £99,823 of tax and £39 of interest).