LEWIS GLOSSOP HIND

Disqualified from

2023-08-18

Date of birth on record

November 1995

Lewis Hind (“Mr Hind”) caused Winnor Developments Limited (“Winnor”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect CIS, PAYE/NIC & Student Loan deductions from 22 March 2020 to 25 October 2022 and in respect of Value Added Tax (“VAT”) from 07 July April 2020 to 25 October 2022 in that: CIS, PAYE/NIC & Student Loan deductions For months December 2019 to March 2020 inclusive, Winnor filed CIS & PAYE/NIC returns showing that £15,813.02 was due. Winnor made payments totalling £9,170.45 (this includes employment allowances of £3,000) against the liability resulting in an outstanding balance of £6,642.57. For tax year 2020/2021, Winnor filed CIS & PAYE/NIC returns showing that £61,797.50 was due. HMRC allocated employment allowances totalling £4,000 against the liability resulting in an outstanding balance of £57,797.50. For tax year 2021/2022, Winnor filed CIS & PAYE/NIC & Student Loan deduction returns showing that £61,797.50 was due. HMRC allocated employment allowances totalling £4,000 against the liability resulting in an outstanding balance of £57,797.50. For months April 2022 to October 2022, Winnor filed CIS & PAYE/NIC & Student Loan deduction returns showing that £33,589.79 was due. HMRC allocated employment allowances totalling £3,434.54 against the liability resulting in an outstanding balance of £30,555.25. VAT Winnor filed VAT returns for quarters ending 02/20 to 02/22 inclusive showing that £113,786.21 was due plus surcharges of £10,982.80. Winnor made no payments against the liability resulting in an outstanding balance of £124,769.01. Winnor failed to file VAT returns for quarters ending 05/22 and 08/22 resulting in HMRC raising assessments of £42,560.19 plus a surcharge of £6,384.03. Winnor made no payments against the liability resulting in an outstanding balance of £48,944.22. Comparable treatment Between 22 March 2020 and 25 October 2022 receipts into the bank accounts totalled £1,386,207 and payments totalled £1,401,416. During this period £4,226 was paid in respect of CIS, PAYE/NIC & student loan deductions, no payments were made in respect of VAT, £193,203 was paid to/the benefit of Mr Hind, £122,975 to unknown recipients, cash withdrawals of £56,677. The balance of £1,024,336 was paid against trade, expense and other company liabilities. The prepared accounts for the period 11 November 2019 to 30 November 2020 show liabilities owed to trade creditors of £13,432, social security & other taxes of £38,140 and VAT of £34,896. At liquidation, Winnor’s liabilities totalled £436,462 of which £351,923 is owed to HMRC.