Daryl ANDREWS

Disqualified from

2020-01-31

Date of birth on record

April 1978

Daryl James Andrews (“Mr Andrews”) caused Action (“Action”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Corporation Tax from at least 01 March 2016 at the latest, in respect of PAYE from at least 22 September 2017 at the latest and in respect of VAT from 07 January 2018, to 31 July 2018, the date of Liquidation, by not making payments in full, as and when due, whilst making payments to Action’s trade and expense creditors. Mr Andrews also made payments to himself and a relative. This resulted in liabilities of £75,444 for Corporation Tax, £106,801 for PAYE and £89,352 for VAT at liquidation, in that: CT<br>Action filed Corporation Tax returns for the years ending 30 June 2015, 2016 and 2017, due for payment by 01 March 2016, 2017 and 2018, respectively.<br>The outstanding Corporation Tax balance due at 01 March 2016, 2017 and 2018, for each tax year was £6,818, £40,058 and £28,568 respectively and at 31 July 2018 the outstanding balance totalled £75,444<br>In this period, payments totalling £8,335 were made by Action to clear the outstanding balance.<br>HMRC action notes state that contact was made by HMRC on 30 September 2015 with regard to the outstanding Corporation Tax liability. PAYE<br>HMRC’s ledger’s record that Action submitted monthly returns for the period August 2017 to March 2018 (due for payment on 22nd of the following month) and a single return for the months April 2018 until cessation of trade on 31 July 2018, and that a sum of £106,801 was owed at cessation of trade.<br>In the period from the month end August 2017 return, Action made five payments totalling £1,237 to HMRC for the outstanding liability. VAT<br>HMRC’s ledgers record that Action submitted monthly returns up to and including the quarter ending November 2017. Assessments were raised thereafter for the quarterly returns ending February 2018, May 2018 and August 2018.<br>As at quarter August 2017, the debt outstanding to HMRC for VAT was zero but increased to £89,352 at Liquidation.<br>In the period August 2017 to Liquidation, Action made one payment of £3,000. Detriment<br>In the period 07 June 2016 (the earliest available statements) to 15 August 2018, Action’s bank statements show £484,231 was paid from Action’s bank account. In the same period, HMRC received monies totalling £32,387 of which £1,237 related to the outstanding PAYE liability and £8,335 the CT liability, the remaining sums related to outstanding VAT Tax liabilities.<br>The bank statements show that monies were being paid to other creditors including trade creditors and the director. Of those payments, Mr Andrews and a relative received a net sum of £169,041 of which Mr Andrews received £83,501.04 and a relative received £62,917.<br>The total HMRC liability stood at £84,149 as at 30 June 2016 and increased to £113,800 in the year ending 30 June 2017. At the date of Liquidation, the total amount outstanding to HMRC totalled £274,142.