MR Mark SPENNER

Disqualified from

2020-11-06

Date of birth on record

February 1973

Mark Spenner failed to ensure Spenner Plant Limited complied with its statutory obligations to settle all its HMRC liabilities as and when due and caused Spenner Plant Ltd to trade to the detriment of HMRC in respect of PAYE from 22 September 2017 to 5 April 2019 and VAT from 7 December 2017 to 5 April 2019. In that: HMRC – PAYE • The return for the month August 2017, due for payment by 22 September 2017, was submitted resulting in an outstanding liability of £2,686,11. A payment of £2,183,71 was made on 6 July 2018 and was allocated to the August 2017 period. The liability of £502.40 remained outstanding at liquidation. • Further returns were submitted up to March 2019 resulting in an outstanding liability of PAYE to HMRC of £42,083.06. No further payments were made. HMRC - VAT • The return for the period ending October 2017, due 7 December 2017, was submitted for the amount £4,949.52. This amount remained outstanding at liquidation some 15 months later. • Returns were also submitted for the periods ending January 2018 to October 2018. An assessment was raised for the period ending January 2019. • No payments were made to HMRC in respect of VAT resulting in an outstanding liability at liquidation of £51,584.49. • HMRC submitted a claim in the liquidation for £99,285.52 in respect of VAT and PAYE. • According to the statement of affairs, Spenner Plant Ltd failed with an estimated deficiency to unsecured creditors of £99,941.96 of which £86,352.17 was owed to HMRC. Bank analysis • Analysis of the company bank statements show that between 22 September 2017 and 5 April 2019 sums totalling £339,066.69 were paid into the bank account and £339,171.37 was paid out. Of the £339,171.37 paid out £2,183.71 was listed as being paid to HMRC.