A Wellington tax adviser has opted to go to trial on fraud charges involving more than $270,000. Patrick John Renshaw, 66, of Ngaio, came to court yesterday after failing to appear at the last court date. He faces 42 charges of aiding and abetting Resource Management Research and Burma Holdings to apply PAYE and student loan deductions to a purpose other than payment to IRD along with personal charges of knowingly providing false tax returns for himself and Margaret Gallaher and of declaring a salary he did not receive to get a tax refund. Judge Peter Hobbs, in Wellington District Court, remanded Renshaw on bail until May for a date to be set. He also faces bankruptcy proceedings.
Dominion Post p. A3
Thursday 20 March, 2014
Notes:
Resource Management Research Services Ltd (Co. no. 816377 ) Incorporated 04/07/1996
Registered Office and address for service: Flat 12, 5 Wakefield Street, Alicetown, Lower Hutt, 5010 , New Zealand.
[The current sole director Patrick John Renshaw and the company “accountant”/authorised administrator, Russell Joseph Anderson, use the same residential address on legal documents and it is used as that of the company’s registered office and address for service].
The Companies Office “Particulars of shareholding” records filed on 17 June 2013 reveal that at 11:41:01 all the shares in Resource Management Research Services Ltd [“RMRS”] were transferred from Margaret Clair Gallaher to Patrick Joseph Renshaw whose residential address is recorded as Unit 12, 5 Wakefield Street, Alicetown, Lower Hutt 5012.
[This registered document was filed by Russell Joseph ANDERSON of Flat 12, 5 Wakefield Street, Alicetown, Lower Hutt 5010. Margaret Clair Gallaher’s residential address is recorded as Flat 4, 38 Bay Street, Petone, Lower Hutt, 5012 , New Zealand].
Then two minutes later at 11:42:03 the same “presenter”, “accountant Russell Joseph Anderson”, submitted a change to these records. All shares held by Patrick Joseph Renshaw were transferred to Patrick John Renshaw and both legal persons are recorded as having the same residential address at unit 12, 5 Wakefield Street, Alicetown, Lower Hutt 5012. [One assumes that an error was corrected for by Mr Anderson the accountant].
From 26 September 2012 until the time of these shareholding record changes in June 2013, Patrick John RENSHAW was the sole director of the company. His residential address was recorded as Flat 4, 38 Bay Street, Petone, Lower Hutt, 5012 , New Zealand from the time this aSeptember 2012 in the company’s Annual Return. On that same registered document Margaret Clair Gallaher is recorded as holding the majority (178 of 200) company shares. Her residential address is recorded as Flat 4, 38 Bay Street, Petone, Lower Hutt, 5012 , New Zealand.
Margaret Clair Gallaher was director of the company from 04 July 1996 to 27 July 2003. In shareholder records filed on 3 December 2009 and in the 5 April 2012 the Annual Return records major shareholder Gallaher’s residential address is recorded as 27 Awarua Street, Ngaio, Wellington. Patrick John Renshaw was a director from 12 August 2008 to 14 October 2009; prior to his appointment as sole director on 26 September 2013. Over that earlier period he recorded his residential address as 27 Awarua Street, Ngaio, Wellington, 6035 , New Zealand.
The 2009 Annual Return filed on 11 June 2009 by Russell Anderson records that 50% of the company shares were held by Patrick John Renshaw and 50% by Margaret Clair Gallaher.
The Company failed to file annual returns in 2010 and 2011. During this period the sole director was Richard Eric Thomas John Williams (appointed 14/05/09. ceased 26/09/12). The Companies Office has so failed to explain why it did not prosecute for these breaches of the Companies Act 1993. The latest RMRS annual return was filed on 28/09/12.
The current notice on the Companies Office website to the RMRS, Mr Renshaw, director states:
“This company is now overdue in its obligation to file an annual return. If the annual return is not filed immediately the Registrar will initiate action to remove the company from the register.
“The Registrar of Companies is satisfied that this company has ceased to carry on business and has initiated action to remove the company from the register. Public notice has been given and the objection period has lapsed. The Registrar will continue with the removal process.”
Burma Holdings (2006) Limited (Co. No. 1902353)
Registered office and address for service: Flat 12, 5 Wakefield Street, Alicetown, Lower Hutt, 5010 , New Zealand.
Current Sole director Patrick John RENSHAW. Appointed 30/01/07 who holds 100 % of shares
Unit 4, 38 Bay Street, Petone, Lower Hutt, 5012 , New Zealand.
Previous directors:
Margaret Clair Gallaher (30/01/07 to 16/12/10)
Harry Memelink (16/12/10 to 23/01/13).
Share transfers ‘Pass the poisoned parcel’
Companies Office records reveal that on 14/12/10 the sole shareholder Margaret Clair Gallaher transfered all her shares to Patrick John Renshaw who held them until 26/05/11 when he passed them to Harry Memelink. A registed document filed on 11/03/2013 shows the sole shareholder in this company Harry Memelink of residential address 417 Cuba Street, Alicetown, Lower Hutt, 5010 , New Zealand, transferred all his shares back to the company director Patrick John Renshaw. This transfer was recorded by Russell Joseph ANDERSON, Flat 12, 5 Wakefield Street, Alicetown.
References:
1. https://www.spcs.org.nz/no-show-in-court-for-tax-adviser-john-patrick-renshaw/
(based on Domininion Post, 6 March 2014. p. A3)
2. www.companies.govt.nz
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