Dominik WALKIEWICZ

Disqualified from

2020-07-16

Date of birth on record

April 1982

Dominik Walkiewicz failed to ensure that Build Bristol Limited (“Build Bristol”) complied with its statutory obligations to submit timely returns and submit the requisite payments as and when due to HM Revenue and Customs (“HMRC”) and caused Build Bristol to trade to the detriment of HMRC in respect of VAT from the 07 April 2016 to 31 August 2018 and in respect of PAYE/NIC from 19 May 2016 to the 31 August 2018, during which period Build Bristol incurred VAT liabilities of £59,186 and £65,666 in respect of CIS. In that: - • HMRC records show that Build Bristol submitted timely quarterly VAT returns up to 31 August 2016 and VAT returns between 30 November 2016 and 31 May 2017 were submitted late on 18 September 2018. Build Bristol failed to submit VAT returns when due for VAT period from 31 August 2017 to 31 August 2018 and as such HMRC raised five VAT assessments and surcharges. • HMRC records show that the last payment made by Build Bristol towards its VAT liability was on 29 March 2017, which was allocated against the VAT period ending 29 February 2016. This resulted in an amount of £7,758 remaining outstanding from this VAT tax period at the date of Liquidation. • By the 26 October 2018, the date of Liquidation, Build Bristol’s outstanding liabilities for the VAT periods 29 February 2016 to the date of Liquidation totalled £59,186, including surcharges. • As at the date of Liquidation, Build Bristol’s CIS liability totalled £65,666, of which £11,683 was outstanding from 2016/2017, £35,330 was outstanding from 2017/2018 and £15,145 was outstanding from 2018/2019. PAYE/CIS interest and penalties for the tax years 2016/2017 to 2018/2019 totalling £4,743 was also outstanding at the date of Liquidation. • Build Bristol’s bank statements show that the last payment made by the company towards its PAYE/NIC liability was on 21 September 2017. Differential treatment • Between 01 May 2017 to 26 October 2018, the date of Liquidation, Build Bristol received £1,181,277 into its bank account, of which £819,246 has been identified as payments from customers. In the same time period Build Bristol made payments to trade and expense creditors of at least £554,359 and wage payments of at least £242,330, whilst payments totalling £7,504 were shown as being made to HMRC towards its PAYE/CIS liability and no payments were made towards its VAT liability. The last payment made by the company towards its VAT liability as identified from HMRC records was on 29 March 2017. • The accounts to 30 April 2016 detail creditors of £46,758 and HMRC of £78. By liquidation HMRC had increased to £131,350 and other creditors to £54,472 which consist of a leasing company for £24,472, the bank for £10,000 and a connected company for £20,000.