Edita GAILEVICIUTE

Disqualified from

2021-03-08

Date of birth on record

March 1985

Edita Gaileviciute (“Ms Gaileviciute”) caused ES Contractors Ltd (“ESC”) to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 07 March 2019, the date by which ESC’s VAT liabilities for the quarter ended November 2018 were due for payment, onwards. In that: VAT • ESC’s business was that of building completion and finishing. Ms Gaileviciute was appointed as director on 17 May 2016. ESC was registered for VAT from 07 June 2017. • ESC submitted returns for all periods from November 2018 to November 2019. These showed that a total of £139,460 was due for VAT. In the absence of a return for the period ended February 2020, HMRC assessed the amount due as £15,544. The total amount due for VAT was therefore £155,044. • ESC made total payments of £25,000 between 07 March 2019 and liquidation. The last payment for VAT was made on 04 July 2019 and was allocated to earlier liabilities. ESC continued to trade until 19 March 2020 • HMRC have claimed a total of £174,870 in the liquidation; £17,896 for PAYE and CIS and £156,974 for VAT inclusive of interest and surcharges. Different treatment of HMRC • Accounts for the year ended 31 May 2019 disclose liabilities to trade creditors amounting to £4,658 and liabilities in respect of VAT and CT amounting to £86,457. By the date that ESC entered liquidation on 09 April 2020, the amount owed to trade creditors had decreased by £4,118 to £540, whilst the amount owed to HMRC had increased by £88,413 to £174,870 (VAT £136,055, PAYE and CIS £17,865). • In the period from 08 March 2019, a total of £557,842 was paid out of the company’s bank account, of this only 2 payments totalling £25,000 were made to HMRC. Both were allocated to earlier outstanding debts by HMRC but were insufficient to settle the amount due for the period ended November 2018. The last payment for VAT was on 04 July 2019.