CompaniesInTheUK

MR JOHN FOX

1 current appointment · 1 resigned

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.

JOHN FOX

5 Years 0 Month(s)
Same month of birth Name matched
Disqualified from
2019-11-27
Date of birth on record
June 1953

Mr John Fox (Mr Fox) failed to ensure that Café Zero (Zero) complied with its statutory obligations to register for Value Added Tax (VAT) and declare its true VAT liabilities to HM Revenue &amp; Customs (HMRC) from 26 August 2015 to 24 September 2017 when Zero ceased to trade and as a result he caused Zero to trade to the detriment of HMRC. The assessed VAT, surcharges and Civil Penalty liabilities remained unpaid at Liquidation.<br>Zero failed to register for VAT. HMRC concluded that Zero’s turnover had exceeded the VAT threshold for the tax year ending 05 April 2016 and that it should have registered with effect from the date trading commenced on 26 August 2015.<br>On 18 August 2016, HMRC issued a Notice to Zero as it had not responded to a previous request issued on 27 July 2016. This notice included a schedule of the documents to be provided for the period from commencement of trading to the date of issue.<br>He had previous involvement in VAT registered business and was aware of his responsibility to register Zero for VAT before HMRC had contacted him. He also knew the VAT threshold and zero-rated goods.<br>HMRC raised a VAT assessment for £68,491, which covered the period from 26 August 2015 to 31 March 2017. The assessment was issued on 26 May 2017. No payments were made in respect of this and it remained outstanding in Liquidation.<br>On 17 August 2017, HMRC issued a notice to Zero advising of the intent to charge a failure to notify penalty based on the potential lost revenue for the period 26 August 2015 to 26 July 2016 (the day immediately prior to HMRC becoming aware that it should have been registered).<br>On 20 September 2017 HMRC issued a Notice of Penalty for £13,733. No payments were made in respect of this and it remained outstanding in Liquidation.<br>No returns were submitted for the period from 01 April 2017 to cessation of trading at 24 September 2017 resulting in assessments of £24,119 being raised. No payments were made in respect of this and it remained outstanding in Liquidation.<br>HMRC claim at Liquidation was £159,044. As Zero ceased to trade at 24 September 2017 the deficiency, inclusive of Pay As You Earn totalling £4,876, is reduced to the sum of £111,219. No payments were made in respect of this and it remained outstanding at Liquidation.<br>HMRC advised no appeal had been lodged by Zero.<br>During the same period Zero continued to maintain payments to trade creditors.

Details

Occupation
DIRECTOR
Nationality
BRITISH
Country of residence
UNITED KINGDOM
Date of birth
June 1953
Correspondence address
FAIRLIE CRAIG, 1 GLEN ROAD, FAIRLIE, AYRSHIRE, KA29 0DL

Appointments 2

Why these appointments?

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Records that may be the same person 2

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