CompaniesInTheUK

MR Christopher ROBERTSON

2 current appointments · 1 resigned

Director disqualification 1

A record on the Insolvency Service's register of disqualified directors matches this person's name and a company they were an officer of. Companies House publishes no reliable person identifier, so confirm on the official register before relying on it.

CHRISTOPHER ROBERTSON

5 Years 0 Month(s)
Same company (no. SC406357) Same month of birth Name matched
Disqualified from
2019-12-19
Date of birth on record
May 1979

Christopher Robertson (“Mr Robertson) has caused the Company to trade to the Detriment of HM Revenue &amp; Customs (“HMRC”) in respect of the incorrect application of Value Added Tax (“VAT”) on sales to other EC Member States and the incorrect use of Customs Commodity Codes on imports of alloy wheels. In that:<br>HMRC have advised that at least £66,320 remained unpaid in liquidation in respect of unpaid VAT inclusive of Surcharges, Penalties and Interest.<br>Included in the Amount Outstanding, HMRC have advised that an Officers Assessment totalling at least £53,617 inclusive of penalties and interest was raised following an investigation into the under charging of VAT on Sales to other EC Member States on 30 June 2016 for the VAT Return Periods from 09/12 – 06/15.<br>On 22 April 2014 Mr Robertson advised an Officer of HMRC that he believed that the Company was not accounting for VAT properly on the sale of goods to other EC Member states.<br>At an inspection on 13 May 2014 an HMRC Officer has provided Mr Robertson and a co-director with publicly available HMRC guidance for the accounting of VAT on Sales to other EC Member States.<br>Of the total amount of £53,617, £35,441 remains unpaid in the period 7 November 2012 to 21 April 2014 prior to Mr Robertson advising HMRC the Company was not accounting properly for VAT on Sales to other EC Member States.<br>Of the total amount of £53,617, £18,172 remains unpaid in the period from 22 April 2014 to 7 August 2015 when Mr Robertson knew that the Company was not accounting properly for VAT on Sales to other EC Member States.<br>HMRC has advised that at least £38,701 remained unpaid in liquidation in respect of Customs Duty and Anti Dumping Duty, charges which relate to the incorrect use of Customs Commodity Codes which Mr Robertson and a Co-Director were advised of on 13 May 2014 by an Officer of HMRC.<br>Of this £10,962 remains unpaid in the period to 12 May 2014 at a time Mr Robertson ought to have known that the wrong Customs Commodity Code was being used on the importation of alloy wheels.<br>On 13 May 2014 Mr Robertson and a Co-Director were told to put in place management checks to ensure that the correct Commodity Code was used and that it was his responsibility to ensure the correct code was used. £27,738 remains unpaid in the period from 13 May 2014 to 7 December 2015 at a time when Mr Robertson knew that the wrong Customs Commodity Code was being used.

Details

Nationality
Scottish
Country of residence
Scotland
Date of birth
May 1979
Correspondence address
32 Ashdale Road, Kilmarnock, Ayeshire, Scotland, KA3 1PS

Track record

3

companies, the first appointed in 2011. 1 is now dissolved, 2 still on the register.

2 of them are registered at the same address (KA8 8AU) — commonly an accountant, a shared office or a family business.

Appointments 3

Why these appointments?

Companies House does not publish a reliable identifier for a person. We group appointments by name and date of birth, so this list may be incomplete — the same person can appear under a different spelling or with no date of birth recorded.

Records that may be the same person 1

These are separate Companies House records that share details with this one. Companies House does not publish a reliable person identifier, so they may or may not be the same individual. Check before relying on this.