CompaniesInTheUK

MR JAMES THOMAS DOUGLAS SMITH

1 current appointment

Director disqualification 1

A record on the Insolvency Service's register of disqualified directors matches this person's name and date of birth. Companies House publishes no reliable person identifier, so confirm on the official register before relying on it.

JAMES THOMAS DOUGLAS SMITH

4 Years 0 Month(s)
Same month of birth Name matched
Disqualified from
2020-07-13
Date of birth on record
December 1978

Mr James Smith (‘Mr Smith’) failed to ensure that Smartappz Limited (‘Smartappz’) complied with its statutory obligations to make adequate payments to HM Revenue & Customs (HMRC) and caused Smartappz Limited to trade to the detriment of HMRC from 2 September 2014 at the latest in respect of Corporation Tax (CT) totalling £28,499 and in respect of Value Added Tax (VAT) totalling £36,078 until December 2016 when the company ceased trading. VAT • Mr Smith has confirmed he was aware of the requirement to submit VAT returns and make payment to HMRC. • HMRC have provided evidence that arrears of £36,078 (excluding surcharges) are owed for VAT, the debt began to accrue from the quarter ending July 2013 until the end of trading in December 2016. The debt is based on returns submitted. • Analysis of the company’s Metro bank account shows a £500 payment being made against the VAT liability in this time period. • A further four payments were made between 2014 and 2017 from another source totalling £6,700. Corporation Tax • Returns were submitted from September 2010 until August 2016 showing £28,499 (excluding interest and charges) owed. A single payment of £3,749 was made against the 2011 – 2012 Corporation Tax liability in this time period. Comparative Treatment • From 02 September 2014 to 27 June 2017, total income of at least £150,451 was recorded going into the company’s Metro bank account. The account was closed on 27 June 2017 with a nil balance. • An analysis of the company Metro bank statements income and expenditure show Mr Smith transferred £27,360 to an associate, £42,251.50 to a further associate and withdrew £7,297 in cash. In comparison, despite pressing for full payment, HMRC received £7,200 against the VAT and £3,749 against Corporation Tax liabilities, leaving an unpaid balance of at least £64,577 (excluding surcharges, interest and penalties). • The company also has an unpaid Director’s Loan Account estimated to be £97,076. • To date and at the time of liquidation HMRC are the sole creditor.

Details

Nationality
BRITISH
Country of residence
ENGLAND
Date of birth
December 1978
Correspondence address
QUEEN SQUARE HOUSE QUEEN SQUARE PLACE, BATH, ENGLAND, BA1 2LL

Appointments 1

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Records that may be the same person 1

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