MR DARREN ROBB

Disqualified from

2019-12-16

Date of birth on record

August 1967

Darren Michael Robb (“Mr Robb”) failed to ensure that Abyss Technical Services Limited (“Abyss”) complied with its statutory obligations to file returns and make payments when due and caused Abyss to trade to the detriment of H M Revenue &amp; Customs (“HMRC”) from 7 February 2015 in respect of VAT and from 1 December 2015 in respect of CT. At liquidation HMRC are owed £208,140 in that: - VAT<br>Liabilities totalling £109,114 are outstanding on the returns submitted for the quarters ended 12/14, 09/15, 12/15, 03/16, 06/16,09/16, 12/16, 03/17, 06/17 and 09/17<br>In respect of late filing of returns amounts totalling £23,342 are outstanding for the quarters ended 12/14, 06/15, 09/15, 12/15, 03/16, 06/16, 09/16, 12/16, 03/17, 06/17, 09/17 and 12/17<br>An assessment in the sum of £25,081 is outstanding in respect of the quarter ended 12/17<br>A claim return was received in respect of the quarter ended 03/15<br>Full payment was received in respect of the quarter ended 06/15 on 7 August 2015<br>HMRC records show that the last VAT payment was made on 17 October 2016 in the sum of £3,000<br>In respect of VAT HMRC have submitted a claim totalling £157,537 CT<br>Corporation tax of £1,883 remains unpaid for the accounts year ended 28 February 2013 due for payment on 1 December 2013;<br>Corporation tax of £15,152 remains unpaid for the accounts year ended 28 February 2015, due for payment on 1 December 2015;<br>Corporation tax of £21,205 remains unpaid for the accounts year ended 28 February 2016 due for payment on 1 December 2016<br>Payments of £117 and £3,453 were made on 15 August 2014 and 19 April 2017 Different Treatment of Other Creditors<br>Between 29 January 2016 and the 2 February 2018 the bank statements in respect of the current account numbered 28506688 show Abyss had receipts totalling £1,431,600 and the expenditure totalled £1,464,014. In this period HMRC has received two payments totalling £6,453 for VAT and CT Between 17 January and 31 January 2018 he caused Abyss Technical Services Limited (“Abyss”) to make payments at a time when he knew or should have known that Abyss was insolvent and unable to pay its debts as and when they fell due. The payments totalling £50,000 were to the detriment of creditors and to his benefit, in that: - Insolvency<br>VAT outstanding since the quarter ended 12/14 which should have been paid in full by 7 February 2015;<br>No payments made in respect of VAT since 17 October 2016<br>CT amounting to £1,883 outstanding from 1 December 2013<br>CT amounting to £15,152 outstanding from 1 December 2015<br>CT amounting to £21,205 outstanding from 1 December 2016<br>On 14 August 2017 HMRC issued a 7 day demand letter in the sum of £120,788;<br>On 17 November 2017 and petition for the winding up of the company was served<br>On 2 January 2018 CVA proposals were received by HMRC<br>On 11 January 2018 the CVA was rejected Transactions to the Detriment<br>On 17 January 2018 £10,000 was paid to him for expenses<br>On 30 January 2018 £20,000 was withdrawn from the bank, and he has failed to explain or evidence what this was used for<br>On 31 January 2018 £20,000 was withdrawn from the bank, and he has failed to explain or evidence what this was used for.