County Antrim LLP members agree to disqualification

Date published: 30 November 2020

The undertakings were received for five years from Gary Sinnerton (47) of Mount Pleasant View, Newtownabbey, Kellie Sinnerton (41) of Mount Pleasant View, Newtownabbey, David Boyd Jnr (47) of Marine Court, Newtownabbey, six years from David Boyd Snr (66) of Fineview, Newtownabbey, and three years from Julie Boyd (47) of Beechwood Avenue, Newtownabbey in respect of their conduct as members of Betterhomes (NI) LLP (“the LLP”).

The LLP traded in the installation of UPVC, windows, rooflines, kitchens and bathrooms from Somerton Industrial Park, Belfast and went into liquidation on 25 July 2017 with an estimated deficiency as regards creditors of £849,606.

The Department accepted the disqualification undertakings from Gary and Kellie Sinnerton on 2 November 2020 based on the following unfit conduct which solely for the purposes of the disqualification procedure was not disputed:

• Causing and permitting Betterhomes (NI) LLP to neglect its business and tax affairs and / or operating a policy of discrimination against the Crown by failing to declare the correct amounts of VAT during the tax years from 2012/13 to 2016/17 and by retaining amounts properly due in respect of PAYE, NIC, CIS and VAT for those years. Furthermore, operating a policy of discrimination in that significant payments were made to trade creditors at a time when the HMRC debt continued to increase;

• Causing and permitting Betterhomes (NI) LLP to fail to comply with the Companies Act 2006 in that the Annual Return for the period ended 25 May 2016 was not filed within the prescribed period;

• Causing and permitting Betterhomes (NI) LLP to fail to comply with the Companies Act 2006 in that the Confirmation Statement for the period ended 25 May 2017 was not filed within the prescribed period.

The Department accepted the disqualification undertaking from David Boyd Snr on 2 November 2020 based on the following unfit conduct which solely for the purposes of the disqualification procedure was not disputed:

• Causing and permitting Betterhomes (NI) LLP to neglect its business and tax affairs and / or operating a policy of discrimination against the Crown by failing to declare the correct amounts of VAT during the tax years from 2014/15 to 2016/17 and by retaining amounts properly due in respect of PAYE, NIC, CIS and VAT for those years. Furthermore, operating a policy of discrimination in that significant payments were made to trade creditors at a time when the HMRC debt continued to increase;

• Not complying with Article 199(2) of The Insolvency (Northern Ireland) Order 1989 by failing to complete the Directors’ Questionnaire;

• Causing and permitting Betterhomes (NI) LLP to fail to comply with the Companies Act 2006 in that the Annual Return for the period ended 25 May 2016 was not filed within the prescribed period.

The Department accepted the disqualification undertaking from David Boyd Jnr on 2 November 2020 based on the following unfit conduct which solely for the purposes of the disqualification procedure was not disputed:

• Causing and permitting Betterhomes (NI) LLP to neglect its business and tax affairs and / or operating a policy of discrimination against the Crown by failing to declare the correct amounts of VAT during the tax years from 2012/13 to 2015/16 and by retaining amounts properly due in respect of VAT for those years. Furthermore, operating a policy of discrimination in that significant payments were made to trade creditors at a time when the HMRC debt continued to increase;

• Not complying with Article 199(2) of The Insolvency (Northern Ireland) Order 1989 by failing to complete the Directors’ Questionnaire.

The Department accepted the disqualification undertaking from Julie Boyd on 2 November 2020 based on the following unfit conduct which solely for the purposes of the disqualification procedure was not disputed:

• Causing and permitting Betterhomes (NI) LLP to neglect its business and tax affairs and / or operating a policy of discrimination against the Crown by failing to declare the correct amounts of VAT during the tax years from 2012/13 to 2014/15 and by retaining amounts properly due in respect of VAT for those years. Furthermore, operating a policy of discrimination in that significant payments were made to trade creditors at a time when the HMRC debt continued to increase;

• Not complying with Article 199(2) of The Insolvency (Northern Ireland) Order 1989 by failing to complete the Directors’ Questionnaire.

The Department has accepted twelve Disqualification Undertakings in the financial year commencing 1 April 2020.