Case details for CRAIG SEVILLE
Name: CRAIG SEVILLE
Name: Command Aviation Limited
Date of Birth: 11/09/1975
Date Order Starts: 10/02/2014
Disqualification Length: 4 Years 0 Month(s)
CRO Number: 06060816
Last Known Address: 11 Mayfield Avenue, Springfield, , , Oldham, OL4 4SH
Conduct: Between 19 August 2010 in respect of Pay As You Earn (“PAYE”) / National Insurance Contributions (“NIC”) and from 01 May 2011 in respect of Value Added Tax (“VAT”) and cessation of trading on 31 January 2012, Craig Seville caused Command Aviation Limited (“Command”) to trade to the detriment of Her Majesty’s Revenue & Customs (“HMRC”) in that:- • According to P35s submitted to HMRC by Command, during the two tax years 2010/11 to 2011/12 that it traded, Command incurred PAYE/ NIC liabilities totalling £168,308 with interest charges of £2,093, and made no payments, leaving an amount outstanding as at 05 March 2012 of £170,401. • Command was retrospectively registered from 01 July 2010 for VAT on 11 March 2011 and was required to submit its first return for the period ending 03/11 and make payment by 30 April 2011. • From the period commencing 01 July 2010 and ending 03/11 (31 March 2011), due and payable by 30 April 2011, to the quarter ending 09/11 (30 September 2011), Command submitted VAT returns showing that it incurred VAT liabilities totalling £44,226 and made one payment of £8,000, leaving an amount outstanding as at 01 October 2011 of £36,226. • Thereafter, Command did not submit returns and HMRC raised assessments of £15,548 for the period 12/11 and £10,979 for the period 03/12. Examination of bank records leads The Insolvency Service to believe that these assessments were overstated and that Command did not incur further VAT liabilities in this period and was due a small repayment of an estimated £553. • Notes to the accounts for the period ending 31 January 2011 show Command had a turnover of £174,332 and expenditure of £272,022. Analysis of the company’s bank account from 01 February 2011 to 02 February 2012 shows that Command received payments of £1,453,160 and made payments of £1,453,163. During the entire period of trade £8,000 was paid to HMRC in respect of VAT and nothing was paid in respect of PAYE/ NIC. • At 31 January 2011 trade creditors totalled £1,419, staff were owed £26,820 for wages, the director was a creditor in the amount of £26,085, Inter Company creditors totalled £271,537 and HMRC was a creditor in the amount of £99,397. • According to the signed Statement of Affairs dated 05 March 2012, trade creditors totalled £11,713, the director was a creditor in the amount of £14,484, Inter Company creditors totalled £52,490, no amounts were outstanding to staff and HMRC was a creditor for £235,353. Bank records show payments of £942,240 to connected parties in the period 01 June 2010 to 02 February 2012. • The updated Statement of Affairs as at 05 March 2012 shows trade creditors of £6,820, no amount outstanding to staff for wages, the director is a creditor in the amount of £14,484, Inter Company creditors total £60,830 and HMRC is a creditor in the amount of £206,074.
This information is correct as at 05/03/2014
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