CompaniesInTheUK

Samuel George Scott GOURLAY

2 current appointments

Director disqualification 1

A record on the Insolvency Service's register of disqualified directors matches this person's name and a company they were an officer of. Companies House publishes no reliable person identifier, so confirm on the official register before relying on it.

Samuel GEORGE SCOTT GOURLAY

4 Years 0 Month(s)
Same company (no. SC507237) Same month of birth Name matched
Disqualified from
2020-03-10
Date of birth on record
March 1979

Samuel George Scott Gourlay (“Mr Gourlay”) failed to ensure that GFS (Scotland) Limited (“the Company”) complied with its statutory obligations to make payments in full to Her Majesty’s Revenue and Customs (“HMRC”), and caused the Company to trade to the detriment of HMRC in respect of Corporation Tax, Pay as Your Earn ("PAYE"), and Value Added Tax ("VAT") from 7 March 2016 with HMRC being owed at least £92,284 at the date of liquidation. In that:-<br>The outstanding liabilities in respect of HMRC’s claim for VAT total £63,226.21, having started to accrue from 7 March 2016 when the Company’s VAT liabilities for the period 01/16 fell due for payment. The Company made one payment to HMRC, and that was a payment of £1,247 towards the 01/16 VAT return. No payments were made towards the VAT returns for the periods 04/16, 07/16, 10/16, 01/17 and 04/17. HMRC imposed a surcharge for the 04/17 VAT return. In the absence of any VAT returns filed thereafter, HMRC raised a assessments and impose a surcharge for the VAT periods 07/17, 10/17, 01/18, 04/18, and 07/18;<br>The outstanding liabilities in respect of HMRC’s claim for PAYE total £30,789.88, having started to accrue from 22 June 2016 when sums for the monthly return for May 2016 fell due for payment. Between May 2016 and August 2018, whilst the Company made monthly PAYE returns, the Company made two payments towards its PAYE liabilities – one payment of £1,014.88 on 19 September 2016 and one payment of £2,000 on 05 April 2017;<br>The outstanding liabilities in respect of HMRC’s claim for Corporation Tax total £6,466.33, having started to accrue from 01 April 2017 when sums for the period ended 30 June 2016 fell due for payment. The Company made no payments towards the Corporation Tax liabilities;<br>HMRC's claim in the liquidation also specifies outstanding liabilities in relation to CIS penalties (£2,991.5), a late filing penalty (£200), and accrued interest (£240.16);<br>An analysis of the Company’s bank statements for the period 7 March 2016 to the date of insolvency discloses payments into the Company bank account totalling £207,915.80 and payments out of the Company bank account totalling £209,535.02;<br>The only payments to HMRC were £3,014.88 in respect of PAYE and £1,247 in respect of VAT.<br>HMRC submitted a claim in the liquidation in respect of Corporation Tax, PAYE and VAT totalling £92,284 while other creditor claims totalled £9,832.80.

Details

Nationality
British
Country of residence
United Kingdom
Date of birth
March 1979
Correspondence address
C/O B-Able Business Services 11 Alexander Street, Clydebank, Scotland, G81 1SQ

Track record

2

companies, the first appointed in 2015. 1 is now dissolved, 1 still on the register.

Appointments 2

Why these appointments?

Companies House does not publish a reliable identifier for a person. We group appointments by name and date of birth, so this list may be incomplete — the same person can appear under a different spelling or with no date of birth recorded.