MR ANDREW FULLER

Disqualified from

2020-10-05

Date of birth on record

May 1952

Andrew Desmond Fuller (“Andrew Fuller”) failed to ensure that FULLER & COMPANY LIMITED (“the company”), also known as 08773894 Limited, complied with its statutory obligations to submit VAT returns to HMRC and to make appropriate payments in respect of VAT, PAYE / NIC and Corporation Tax as and when it became due and caused the company to trade to the detriment of HMRC from, at the latest, November 2015 in that: PAYE • The company deducted PAYE from employee emoluments but failed to pay this over to HMRC from, at the latest, November 2015. The winding up petition presented by HMRC on 8 April 2019 shows that the last payment in respect of PAYE was in the amount of £306.75 and was in part payment for the period ended 05/10/2015, leaving an outstanding balance of £13,006 as at period ending 05/04/2017. National Insurance Contributions (Class 1) (“NIC”) • The company deducted NIC from employee emoluments but failed to pay this over to HMRC from, at the latest, November 2015. • The winding up petition presented by HMRC on 8 April 2019 shows no NIC payments against the 7 months ended 05/10/2015 to 05/04/2016. • HMRC records show only two credits in respect of NIC after 05/10/2015, namely a credit of £465.04 as part payment towards period ended 05/05/2016 and a credit of £501.49 as part payment for period ended 05/10/2016. • The amount of NIC included in HMRC’s winding up petition was £18,657. Corporation Tax/Company Tax: • YE 30/04/2014 – the company filed a return for £10,321 but failed to make any payment • YE 30/04/2015 – the company filed a return for £14,116 but failed to make any payment • YE 30/11/2016 – No return was filed VAT • The company was incorporated in November 2013 and registered for VAT on 14 January 2014 with an expected annual turnover of £130,000. • Although Andrew Fuller told The Insolvency Service that the company did not start trading until December 2014, the company accounts show a turnover of £125,571 for the year ended 30 November 2014 and £207,174 for the year ended 30 November 2015. • No VAT returns were filed during the entire period of trading and as a result HMRC raised auto-assessments for these periods. The company made three payments in respect of VAT, namely £1,317, £1,098 and £1,067 which were received by HMRC on 16/10/2014, 04/02/2015 and 13/07/2015 respectively and which went against the assessments raised for VAT periods 04/14, 07/14 and 04/15. • The last set of company accounts approved by the board are for the year ended 30 November 2015. These accounts show a tax liability which the former accountant has confirmed included VAT of £55,848. Differential treatment of HMRC / Comparison to other creditors • HMRC is the only creditor in the liquidation, with debts going back to, at the latest, November 2015. HMRC has filed a claim in the liquidation in the amount of £55,157.91, but this is likely to be understated as the company never filed VAT returns for its entire period of trading whereas the accounts for the year ended 30 November 2015 include a VAT liability of £55,848. The company then traded for another 14 months until January 2017 without declaring or paying any VAT.