CompaniesInTheUK

David George SMITH

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.

David George SMITH

4 Years 0 Month(s)
Same company (no. 07178692) Same month of birth Name matched
Disqualified from
2020-07-21
Date of birth on record
February 1964

David George Smith failed to ensure that Specified Roofing Services Limited (“Specified Roofing”) complied with its statutory obligations to submit timely returns and submit the requisite payments as and when due to HM Revenue and Customs (“HMRC”) from 30 June 2012 and caused Specified Roofing to trade to the detriment of HMRC in respect of VAT from the 07 August 2016 to 03 September 2018, the date of Liquidation, during which period Specified Roofing incurred VAT liabilities of at least £189,398 including surcharges and penalties. In that: - • Specified Roofing failed to submit quarterly VAT returns when due for all VAT periods from 30 June 2012 to 31 March 2018 and as such HMRC raised on-going VAT assessments and surcharges. • On 01 January 2018, HMRC carried out a VAT inspection and on 17 April 2018, HMRC issued an Officer Assessment for £312,733 in respect of under-estimated VAT for the periods ending 31 December 2013 to 31 December 2017. • As at Liquidation, HMRC’s VAT ledgers show outstanding VAT liabilities totalling £436,469, which include surcharges, penalties and interest of £110,202. • Based on the Officer Assessment, Specified Roofing’s VAT liabilities totalled £189,398, including surcharges and penalties for the VAT period ending 30 June 2016 to 31 March 2018 and which remained outstanding as at 03 September 2018, the date of Liquidation. • Two nil VAT returns for the tax periods ending 30 June 2018 and 30 September 2018, were submitted. • Between 01 April 2016 and 16 March 2017, Specified Roofing made payments totalling £15,862 which paid HMRC’s liability on VAT assessments for the VAT periods 12/15 to 03/17. No further payments were made by the company in respect of is outstanding and accruing VAT liability after this date. Differential treatment • Professional prepared accounts show that as at 31 March 2016, trade and expense creditors totalled £27,224 and VAT totalled £233,152. At the date of Liquidation, trade and expense creditors had reduced by £25,178 to £2,046, whilst during the same period Specified Roofing’s VAT liability had increased by £203,317. • From 07 August 2016 to 03 September 2018, the date of Liquidation, Specified Roofing received £745,235 into its bank account. In the same time period Specified Roofing made payments to trade and expense creditors of at least £414,683, wage payments of at least £295,609 and £11,261 was paid to HMRC.

Details

Nationality
English
Country of residence
England
Date of birth
February 1964
Correspondence address
Unit 4b Lynx Business Park, Fordham Road, Snailwell, Cambridgeshire, England, CB8 7NY

Track record

3

companies, the first appointed in 2002. 2 are now dissolved, 1 still on the register.

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.