CompaniesInTheUK

MR DAVID WESTLAND

1 current appointment · 1 resigned

Director disqualification 1

A record on the Insolvency Service's register of disqualified directors matches this person's name and date of birth. Companies House publishes no reliable person identifier, so confirm on the official register before relying on it.

David Westland

4 Years 0 Month(s)
Same month of birth Name matched
Disqualified from
2024-07-16
Date of birth on record
March 1966

David Westland (“Mr Westland”) failed to ensure The Star Inn (Management) Limited (“the company”) complied with its statutory obligations to submit returns and payments to His Majesty’s Revenue and Customs (“HMRC”) and caused the company to trade to the detriment of HMRC from 15 September 2018 to liquidation on 25 October 2022 in respect to Value Added Tax (“VAT”) to a total of £116,621. Mr Westland also failed to ensure the company complied with its statutory obligations to submit returns and payments to HMRC for Machine Game Duty (“MGD”) to the total of £16,219 from 30 June 2013 to liquidation. During these periods payments to wages and trade creditors were maintained. VAT On 14 September 2018 a payment of £2,115 was made towards VAT liabilities. As of 15 September 2018, the VAT liability was £4,446. The company submitted returns for the four VAT quarters ended 30 October 2018 (due 14 December 2018) to 31 July 2019 (due 13 September 2019) disclosing a VAT liability of £12,727 and surcharges £1,909. No payments were made in relation to these liabilities. The company failed to submit returns in respect of the 12 VAT quarters ended 30 October 2019 (due 13 December 2019) to 30 July 2022 (due 16 September 2022). As a consequence, HMRC raised estimated assessments in the total sum of £85,883 and levied £11,655 in surcharges. Over the period no payments were made to VAT debt leaving the sum of £116,621 outstanding at liquidation. MGD The company failed to submit returns in respect of 43 MGD quarters ended 30 June 2013 (due 30 July 2013) to liquidation. As a consequence, HMRC raised estimated assessments in the total sum of £14,190, and levied £1,300 in Late Filing Penalties, £317 in Late Payment Penalties, and £412 in interest. Over the period no payments were made toward this MGD debt leaving the sum £16,219 outstanding at liquidation. Comparative Treatment Analysis of the company’s bank account between 15 September 2018 to 25 October 2022 (the relevant period) shows income of £815,924 and withdrawals of £816,006. Of the £815,924 withdrawals from the account £506,933 was paid against trade and expense liabilities, £215,660 in wages, £52,600 to Mr Westland, £28,683 to HMRC for PAYE/NIC, £12,049 in Bounce Back Loan (“BBL”) repayments. During the relevant period the company made no payments to HMRC in respect of VAT and MGD. HMRC is the majority creditor at liquidation with a claim of £132,840. Other claims in the liquidation include the bank in respect of the outstanding BBL of £41,041 (some £12,049 had been repaid during the relevant period with the balance due after liquidation) and a utility company for £20,826 (some £15,486 having been paid to that utility company during the relevant period).

Details

Occupation
HOTELIER
Nationality
BRITISH
Country of residence
SCOTLAND
Date of birth
March 1966
Correspondence address
KILNCRAIGS GREENSIDE STREET, ALLOA, CLACKMANNANSHIRE, SCOTLAND, FK10 1EB

Track record

2

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

Appointments 2

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.