MISS Anna Lee BENNETT

Disqualified from

2021-05-21

Date of birth on record

April 1981

Anna Lee Bennett (“Miss Bennett”) a director of National Integrated Solutions Limited (“NIS”) failed to ensure that NIS made payments as and when due to HM Revenue & Customs (“HMRC”) in relation to Value Added Tax (“VAT”) and Pay As You Earn Taxation (“PAYE) from at least 7 October 2017 in respect of VAT and at least 22 May 2018 in respect of PAYE. As a result, Miss Bennett allowed NIS to trade to the detriment of HMRC resulting in claimed liability of £263,510.43 (VAT £143,583.90, VAT Surcharges £21,537.54, PAYE £98,388.99), in that: VAT • Up to and including VAT quarter 05/17 all returns were submitted by NIS and payments were up to date. • For VAT quarters 08/17 to 08/19 assessments were originally raised then subsequently replaced by returns from NIS with the balance and surcharges updated accordingly. • For VAT quarters 08/17 to 08/19 returns submitted by NIS totalled £143,583.90 with applied surcharges totalling £21,537.54. At the date of Liquidation this amount remained unpaid. • The last payment received by HMRC was in the amount of £31,193.05 on 15 August 2017 which cleared the outstanding liability for quarter 05/17 (£28,357.32 and surcharge £2,835.73) in its entirety. • No further payments in respect of NIS’s VAT liability were received by HMRC to CVL. PAYE • For the tax period 2017/2018, an amount of £4,261.22 is claimed for the period 6 November 2017 to 5 August 2018. Payments made by NIS totalled £78,528.74 between 31 March 2017 and 15 August 2018. At the date of Liquidation this amount remained unpaid. • For the tax period 2018/2019, an amount of £69,706.09 is claimed for the period 6 April 2018 to 5 April 2019. No payments are recorded by HMRC within this period. At the date of Liquidation this amount remained unpaid. • For the tax period 2019/2020, an amount of £24,421.68 is claimed for the period 6 April 2019 to 5 October 2019. No payments are recorded by HMRC within this period. At the date of Liquidation this amount remained unpaid. • The last payment received by HMRC in respect of PAYE was £3,000.00 on 15 August 2018. Comparative treatment • The position at the date of Liquidation 31 October 2019, as per the Statement of Affairs 17 October 2019 signed by Miss Bennett, was that HMRC was owed £298,569.66, Trade & Expense Creditors were owed £103,291.09, HSBC Bank Plc £53,614.09, Shareholders / Directors Loan Account 60,667.29, RPO/Employees – Redundancy & PILON £25,094.04. Assets were listed as £6,104.80 • HMRC have subsequently submitted a Proof of debt in the amount of £340,177.17 dated 9 January 2020. (VAT £154,759.90, VAT Surcharges £21,537.54, CT £61,630.20, PAYE £98,388.99 and accrued interest £3,860.54). For VAT quarter 11/19 an assessment was raised in the amount of £11,176.00. As this assessment falls after the date of CVL, it is not included within this allegation. • To date, the Liquidator has received Proofs of debt in the combined amount of £48,609.91 exclusive of HMRC. • A review of the company’s bank account for the period 7 September 2017 to 22 October 2019 shows monies in total £2,078.765.21 and monies out £2,137,398.17. Payments made to HMRC and allocated to PAYE total £56,007.47 across 10 transactions.