MR JAMES ROSS TURRIFF

Disqualified from

2024-09-03

Date of birth on record

September 1970

On 06 December 2018 a sequestration order was made at Dundee Sheriff Court, against James Ross Turriff which prevented him from acting as a director, or in the management, formation or promotion of a limited company during his sequestration. He did not resign and continued to act as a director and in the management of Jessie’s Kitchen and Catering Company (“the company”) without leave from the court, when he knew that his sequestration prevented him from doing so, which is contravention of Section 11 of the Company Directors Disqualification Act 1986. James Ross Turriff failed to ensure that Jessie’s Kitchen Catering Company Limited (“the company”) complied with its statutory obligations to submit returns and payments to His Majesty’s Revenue and Customs (“HMRC”) and, as a consequence, caused or allowed the company to trade to the detriment of HMRC in respect of Value Added Tax (“VAT”) to a total of £323,511 for the period 22 October 2019 to 29 June 2022, the date the company entered liquidation. During this period payments to wages and other creditors were maintained. VAT • On 21 October 2019 a payment of £619 was made towards VAT liabilities. As of 22 October 2019, the VAT liability was £47,089. • The company submitted returns for the five VAT quarters ended 30 September 2019, due 15 November 2019 to 31 January 2020, due 15 March 2020 disclosing a VAT liability of £90,114 and surcharges of £4,781. No payments were made towards these liabilities. • The company failed to submit returns in respect of the twenty-six VAT quarters ended 28 February 2020 due 17 April 2020 to 30 April 2022 due 17 June 2022. As a consequence, HMRC raised estimated assessments in the total sum of £198,453 and levied £29,567 in surcharges. • Over the period £22,000 was paid towards the VAT liability leaving the sum of £323,511 outstanding at liquidation. Comparative Treatment • Analysis of the company’s bank account between 22 October 2019 to liquidation shows income of £2,158,544 and withdrawals of £2,157,340. Of the £2,157,340 from the account £985,279 was paid against wages, £503,139 was paid against Trade & Expenses, £276,562 in payments which cannot be classified from the bank statements, £219,147 was paid against cheque payments, £121,052 was paid against connected persons, £22,538 was paid against HMRC for PAYE, £22,000 was paid against HMRC for VAT, £5,221 was paid against Bank Charges, and £2,400 was paid against unallocated HMRC charges. • 8 creditor claims submitted at liquidation totalling £395,713 of which HMRC is the majority creditor at liquidation with a claim of £371,875.