Bryan John RATCLIFFE

Disqualified from

2019-10-04

Date of birth on record

July 1969

Bryan John Radcliffe (“Mr Ratcliffe”) caused Connect Containers &amp; Pallets Limited (“Connect”) to trade to the detriment of HM Revenue &amp; Customs (“HMRC”) in respect of Value Added Tax (“VAT”), from at least 7 December 2014 when liabilities for Quarter Ending 10/14 fell due to be paid, and Pay As You Earn Tax (“PAYE”) and National Insurance Contributions (“NIC”), from at least 22 April 2015 when liabilities in respect of Tax Year 2014/2015 fell due to be paid, resulting in VAT, PAYE, and NIC liabilities of at least £126,473 at Liquidation. In that:- VAT<br>Connect voluntarily registered for VAT with effect from 1 November 2013.<br>A return was submitted by Connect for the period 10/14 in the sum of £3,823. No payment was made by Connect in respect of this liability. A credit of £891 was subsequently offset against this period, leaving £2,932 outstanding at Liquidation.<br>Returns were submitted by Connect for the periods 01/15 to 10/15 in the total sum of £29,984. Surcharges were incurred for those periods in the total sum of £3,201. No payment was made towards these liabilities and the sum of £33,185 remains due at Liquidation for these periods.<br>A return was submitted by Connect for the period 01/16 in the sum of £624. A surcharge was incurred for this period in the sum of £93. No payment was made towards these liabilities and the sum of £717 remains due at Liquidation for this period.<br>Returns were submitted by Connect for the periods 07/16 and 10/16 in the total sum of £2,953. Surcharges were incurred for those periods in the total sum of £443. No payment was made towards these liabilities and the sum of £3,396 remains due at Liquidation for these periods.<br>Returns were not submitted for periods 01/17 and 04/17 and subsequently HMRC raised assessments in the total sum of £2,199 and surcharges of £330 for this period. No payment was made towards these liabilities and £2,529 remains due at Liquidation for this period.<br>An Officer’s Assessment was raised on 28 January 2016 in respect of periods 04/14 to 10/15 in the total sum of £9,635. No payment was made towards this liability and £9,635 remains due at Liquidation.<br>Interest of £692 was incurred by Connect, for which no payment was made and remains due at Liquidation.<br>According to HMRC’s claim the earliest VAT liability is £2,932 for period 10/14, which should have been paid in full by 7 December 2014.<br>No payments were made for VAT for any of the periods from 10/14 until Liquidation.<br>At Liquidation a total of £53,086 remains due in respect of Connect’s VAT liabilities. PAYE &amp; NIC<br>For the Tax Year 2014/2015 Connect submitted PAYE &amp; NIC returns in the total sum of £35,375. Connect made payments totalling £3,811 towards this period. The sum of £31,564 remains due at Liquidation for this period.<br>For the Tax Years 2015/2016 and 2016/2017 Connect submitted PAYE &amp; NIC returns in the total sum of £49,610. Connect made payments totalling £13,275 towards these periods. The sum of £36,335 remains due at Liquidation for these periods.<br>For the Tax Year 2017/2018 Connect submitted no PAYE &amp; NIC returns and subsequently HMRC raised assessments in the total sum of £5,277. Connect made no payment towards these liabilities. The sum of £5,277 remains due at Liquidation for this period.<br>Penalties of £200 and Interest of £11 were incurred by Connect for which no payment was made and remains due at Liquidation.<br>According to HMRC’s claim the earliest PAYE &amp; NIC liability is £31,564 for period 2014/2015, which should have been paid in full by 22 April 2015.<br>The last payment for PAYE &amp; NIC was £2,500 on 16 September 2016, which was made in respect of period 2016/2017.<br>At Liquidation a total of £73,387 remains due in respect of Connect’s PAYE &amp; NIC liabilities. Comparative Treatment<br>Bank statements show that from, and including, 7 December 2014 (the period from the date of the allegation) up to Liquidation on 21 July 2017, £1,095,019 was expended from Connect’s bank account. HMRC have confirmed that during the same period £17,086 was received in respect of Connect’s VAT, PAYE, and NIC liabilities.<br>At the date of Liquidation Connect had liabilities totalling at least £227,056, of which £126,473 was due to HMRC in respect of its VAT, PAYE, and NIC liabilities.