MR MARK RICHARD ENTWISTLE

Disqualified from

2020-07-03

Date of birth on record

August 1964

From at least 08 April 2013 to 28 June 2018, the date of liquidation, Mark Richard Entwistle failed to ensure that Nightflight Express Logistics LLP (hereinafter referred to as Nightflight) submitted returns on time and make payments as and when they fell due, causing Nightflight to trade to the detriment of HM Revenue and Customs (hereinafter referred to as HMRC) so that at liquidation, Nightflight had an outstanding liability in respect of VAT and PAYE/NIC of at least £110,505.47. VAT • Nightflight registered for VAT starting on 21 May 2012, the date of incorporation to submit monthly returns; • As at 07 April 2013, Nightflight had submitted returns, incurred assessments and made payment so that HMRC was owed £30.00 with regards to VAT; • Returns were submitted, not always on time for periods 02/13 to 11/16 (46 returns) totalling £49,227.41, and charges of £7,263.73 applied for late submission and non-payment in full. • Assessments were raised for periods 12/16 to 08/17 (9 periods) totalling £7,297.00 and charges of £761.10 applied due to non-submission and non-payment in full. • Sixteen payments were made against the liability totalling £7,405.08, the last payment being made on 11 September 2015. • An assessment covering the final period of trading was raised for £7,252.00, so that at the date of liquidation Nightflight owed £64,426.16. PAYE • Ledgers provided by HMRC show Nightflight submitted RTI returns for the year 2013/2014, totalling £5,207.20, in respect of PAYE and £7,777.25 in respect of NIC. No payments were made so that £12,984.45 was left outstanding at liquidation; • For the year 2014/2015 Nightflight submitted returns totalling £3,344.00 in respect of PAYE and £5,647.49 in respect of NIC. Payments totalling £2,545.22 were made against the liability so that £6,446.27 remained outstanding for 2014/2015 at liquidation; • The ledgers show that for the year 2015/2016 Nightflight submitted returns totalling £3,744.00 for PAYE and £5,528.19 for NIC, no payments were made so £9,272.19 for 2015/2016 remained outstanding. • For the year 2016/2017 Nightflight submitted returns totalling £7,619.80 for PAYE and £9,756.60 for NIC, no payments were made so that the total amount owed to HMRC in respect of PAYE/NIC by Nightflight at the date of liquidation stood at £46,079.31. Comparative Treatment. Between 01 April 2016 the earliest date available and 28 June 2018, the date of liquidation, excluding internal account transfers and contra entries, £376,759.61 was paid out of the company bank account. Of which: • £280,931.11 was paid for business costs • £20,506.63 was paid in wages • £75,321.87 was paid to the director or for what appears to be his benefit • No Payments were made to HMRC. At liquidation, HMRC were owed £110,505.47 out of total liabilities of £148,636.47.