MR DAVID FOWLER

Disqualified from

2020-01-01

Date of birth on record

March 1965

David Fowler (“Mr Fowler”) caused Alto Repair Limited (the “Company”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”), Corporation Tax (“CT”), Pay As You Earn tax (“PAYE”), National Contributions & Construction Industry Scheme tax (“CIS”) from at least 7 October 2016 to liquidation and as a result at liquidation HMRC was owed £128,035.13. In that: VAT On 26 July 2016 the Company filed a VAT return for the period ended 05/16 that declared a liability due to HMRC of £19,511.87. HMRC set off £5,714.90 against this liability from a VAT reclaim submitted on 20 February 2018 by the Company for the period ended 05/17. The balance of £12,491.44 remained due and outstanding at liquidation. The Company filed three VAT returns for the three periods ended 08/16, 11/16 & 08/17 that declared a total liability due of £47,989.31. HMRC raised three corresponding surcharges in the total sum of £7,198.38. The Company made no payments and these liabilities remained due and outstanding at liquidation. Following an inspection of Company records on 30 July 2017 HMRC raised an Officer’s Assessment in respect of underdeclarations of VAT by the Company for the three quarters ended 05/15, 08/15 & 11/15 in the total sum of £9,889.00 plus interest of £459.35. The Company made no payments and these liabilities remained outstanding at liquidation. PAYE, NIC & CIS For the tax year 2016/2017 the Company submitted monthly Real Time Information (“RTI”) for months 1 -12 that declared total liabilities of £43,376.38 due to HMRC against which an annual employment allowance of £2,194.20 was credited and the Company paid £8,416.53. At liquidation HMRC submitted a claim of £31,470.57 in respect of the balance due. For the tax year 2017/2018 the Company submitted RTI for months 1 – 4 that declared total liabilities due to HMRC of £3,862.32. In the absence of RTI HMRC raised specified charges for months 11 & 12 in the total sum of £6,263.16. The Company made no payments and these liabilities remained outstanding at liquidation. CT On 22 February 2017 the Company filed a CT return for the period ended 30 November 2016 that declared a liability due to HMRC of £8,411.60. The Company made no payments and this liability remained outstanding at liquidation. Comparative treatment of creditors & apportionment of income Between 7 September 2016 and liquidation payments totalling £1,211,850.92 were made from the Company bank account, of which at least net payments of £253,345.83 were paid to trade creditors, net payments of £342,418.66 were paid to employees and individual persons, net payments of £38,999.67 was paid to Mr Fowler, £16,290.00 was paid to a connected person, and £28,279.49 was paid to HMRC. At liquidation the submitted claims comprise: (i) HMRC - £133,147.80; (ii) Two trade creditor claims - £24,941.06; & (iii) Utility company - £57.34.