MS Helene ROGERS

Disqualified from

2022-08-30

Date of birth on record

March 1966

Helene Rogers (“Ms Rogers”) caused Biosweep North East Limited (“Biosweep”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in terms of Value Added Tax (“VAT”) from at least 07 June 2018 until compulsory liquidation and in terms of Pay as You Earn (“PAYE”) from 22 November 2018 until liquidation, by failing to make returns and pay HMRC as and when due whilst making payments to other creditors. As a result, at liquidation, Biosweep had outstanding liabilities of £469,390 in respect of VAT and £174,157 in respect of PAYE in that: VAT • On 06 April 2018 Biosweep made a payment for £7,356 that cleared, in full, the VAT return for month ending 28 February 2018. Following that payment, Biosweep owed £80,022 in unpaid VAT and surcharges. • Biosweep made a further 20 returns (11 of which were submitted late) totalling £206,544 and VAT claims for months ending 31 March and 30 November 2019. Biosweep did not file a return for month ending 31 January 2020 and an assessment totalling £3,634 was raised by HMRC. • Between 13 April 2018 and 27 June 2019, Biosweep made 16 payments totalling £79,780, the last payment being for £5,806, and received claims offset against VAT liabilities of £3,883. • HMRC wrote to the company on 06 February 2019 to inform them of a proposed visit on 14 March 2019 to check the company’s VAT records for the last 4 years. Following the visit, HMRC issued a Notice of Assessments to Biosweep, calculated on 01 August 2019, which stated that the examination of the company records showed Biosweep had not declared or assessed the correct amounts of VAT. An Officer’s assessment was raised for £82,872 due for immediate payment in full. Two further officer assessments, on 04 October 2019 and 20 January 2020, resulted in assessments totalling £131,840 but no payments were made. • Between 06 April 2018 and liquidation, HMRC applied interest, penalties and surcharges totalling £51,775. • At liquidation Biosweep owed £469,390. Post liquidation, HMRC raised net interest of £589 and assessments of £3,750 for months ending 28 February 2020 and 31 March 2020 (which are discounted for the purpose of this allegation) giving rise to a claim of £477,363 in respect of VAT. PAYE • Biosweep made a PAYE RTI return for October 2018 of £14,026, due for payment on 22 November 2018, at which date the liability was £72,261. There were no payments made in respect of this. The last payment was on 01 November 2018. • Biosweep submitted 17 further returns, until 05 April 2020, recording liabilities totalling £260,995. Biosweep received credits for £39,368 from HMRC but made no payments after 01 November 2018. • At liquidation HMRC claimed Biosweep owed £174,157. Time To Pay Agreement (“TTP") • On 24 May 2018, HMRC wrote to Biosweep to confirm the TTP agreement for £4,673 per week starting 08 June 2018 until 08 February 2019 to cover liabilities of £168,229 for PAYE, Corporation Tax and VAT. Biosweep was required to make ongoing tax liability payments as and when due. • HMRC records show the first payment was made on 07 June 2018 and Biosweep made 25 payments totalling £117,336, the last one being on 18 December 2018 totalling £4,673. Of those payments, 18 TTP payments were allocated to PAYE and 7 payments to VAT. • Biosweep failed to make payments to the ongoing tax liabilities when due. Records show, during a call, HMRC informed Biosweep on 13 December 2018 the TTP was in default. After that date, no further payments were allocated towards PAYE liabilities, and 7 payments, totalling £34,911, were allocated against VAT Detrimental Treatment • Abbreviated accounts for the year ended 30 April 2018 show Biosweep had trade creditors totalling £321,686 and finance creditors of £740,027. By comparison, at liquidation, Biosweep owed £254,931 to trade and £174,100 to finance creditors. By comparison HMRC were owed £80,022 in VAT at 07 April 2018 which increased to £469,390 at liquidation, and £72,261 to PAYE at 22 November 2018, which increased to £174,157 at liquidation. • Over the period 06 April 2018 until liquidation bank statements show 37 creditors, owed £429,032 at liquidation, were paid £673,949, of which £157,802 was paid after 27 June 2019. Herself and connected parties received (excluding wages) £315,677 of payments. At liquidation, she was a creditor in the amount of £45,403. • By comparison VAT received £79,780 over the period 06 April 2018 until liquidation. PAYE received £101,620 between 06 April 2018 and liquidation but made no payments from 02 November 2018 to liquidation.