MR Julian Andrew SEARLE

Disqualified from

2026-02-03

Date of birth on record

November 1965

1. Mr Julian Andrew Searle (“Mr Searle”) caused or allowed RESCUE AND MEDICAL SPECIALISTS UK LTD (“RESCUE”) to trade to the detriment of HM Revenue and Customs “HMRC” from at least 22 May 2017 in respect of PAYE/ NIC and 07 September 2017 in respect of VAT. In particular: VAT • RESCUE was registered for VAT with effect from 24 August 2015 with the VAT registration form received on 18 May 2017; • No VAT returns were ever submitted and only a payment of £10,000 made in respect of VAT on the 06 June 2018; • Assessments were made for VAT for the period July 2017 to April 2020; • HMRC had assessed that £37,429 is owed in respect of VAT; • Sales invoices delivered to the Official Receiver for the periods 31 May 2016 to 30 May 2018 show that VAT of 20% had been charged; • HMRC have submitted a claim of £119,259 in respect of VAT. PAYE and NIC • RESCUE submitted PAYE/ NIC returns for the periods May 2017 to October 2021; • Assessments were issued for subsequent periods from November 2021 to February 2023; • HMRC have submitted a claim in respect of PAYE/NIC for £305,197, however based on the RTI returns submitted and assessments at least £332,653.81 is owed in respect of PAYE of which £310,196 is based solely on the returns; • No payments were made to HMRC in respect of PAYE/ NIC. COMPARATIVE TREATMENT • RESCUE’s bank statements record that between 22 May 2017 and 17 May 2022 the company bank accounts had sales receipts totalling £1,898,684; • Of this sum, Mr Searle received net payments totalling £205,101 and his co director received net payments of £215,101 and the combined benefit of at least £381,921. £529,566 was paid for wages to other parties compared to £10,000 paid to HMRC; • At liquidation, HMRC was owed £488,684.23 out of total liabilities of £495,345.