JOHN STEPHEN SPRACKLEN

Disqualified from

2019-12-19

Date of birth on record

February 1952

John Stephen Spracklen (Mr Spracklen) caused Rainier Contracting Limited (“Rainier”) to breach its statutory obligations to make returns and payments as and when due to HM Revenue and Customs (“HMRC”) from at least January 2014 and to trade to the detriment of HMRC and to the benefit of himself from, at the latest, February 2017 to August 2018 resulting in a liability to HMRC of at least £32,632 including surcharges and interest of £9,767 at liquidation in that:<br>Rainier registered for VAT with effect from 01/02/13 and should have submitted its first VAT return for the period 11/13 on 07/01/14;<br>No VAT returns were submitted by Rainier, resulting in assessments totalling £78,278 being raised for the periods 11/13 to 08/18 and surcharges totalling £8,537 being imposed by HMRC;<br>Between 08/04/14 and 06/01/17, payments totalling £34,068 were made to HMRC all of which were allocated to VAT ;<br>No VAT returns were prepared for Rainier but VAT control accounts prepared by Rainier’s accountant detail VAT totalling £31,810 payable for the period 01/02/13 to 31/01/17.<br>Between 19/01/15 and 23/11/16, Rainier filed Corporation Tax returns detailing Corporation Tax liabilities totalling £14,212 for the accounting periods ended 31/01/14 to 31/01/16 inclusive.<br>Throughout its trading, Rainier suffered the deduction of CIS tax by some of its customers and, at 31/01/17, was owed £12,149 by HMRC in this respect;<br>By 31/01/17 Rainier owed at least £4,308 to HMRC comprising VAT of at least £31,810, VAT surcharges of £4,503 and Corporation Tax of £14,212 less payments of £34,068 and the offset of the CIS tax of £12,149 suffered by Rainier;<br>Post 31/01/17, VAT assessments totalling £31,202 were raised by HMRC for the periods 02/17 to 08/18 and surcharges totalling £4,034 were imposed ;<br>On 31/01/18 Rainier filed a Corporation Tax return for the accounting period ended 31/01/17 detailing a Corporation Tax liability of £2,707;<br>No further payments were made to HMRC after 06/01/17;<br>Post 31/01/17, Rainier suffered the deduction of CIS tax by some of its customers totalling at least £6,804 which will be available for set off against its liabilities to HMRC.<br>At liquidation Rainier’ liability to HMRC had increased to at least £35,447 comprising the balance of £4,308 owed at 31/01/17, VAT assessments of £31,202, VAT surcharges of £4,034 and Corporation tax of £2,707 less offset of the CIS tax of at least £6,804 suffered by Rainier<br>By 31/01/17 Mr Spracklen was owed £2,226 by Rainier;<br>Post 31/01/17 Mr Spracklen drew £32,172 from Rainier;<br>At liquidation Mr Spracklen owed £29,946 to Rainier;<br>HMRC have submitted a claim for £70,896 which includes VAT assessments which may not be due in full and excludes set off of the CIS tax suffered by Rainier;<br>At liquidation the only other creditor was a trade supplier for £1,860.