Case details for HAFEEZ NURULLAH

Name: HAFEEZ NURULLAH

Name: Cedar Edgefield Ltd

Date of Birth: 1 / 8 / 1966

Date Order Starts: 4 / 10 / 2018

Disqualification Length: 10 Years 0 Month(s)

CRO Number: 08012652

Last Known Address: 1 Prince Wood Lane, Birkby, , , HUDDERSFIELD, HD2 2DG

Conduct: Hafeez Nurullah (“Mr Nurullah”) failed to ensure that Cedar Edgefield Ltd (“Cedar”) maintained or preserved adequate accounting records or failed to deliver up adequate accounting records to the liquidator as had been preserved, and/or caused Cedar to file false Value Added Tax (“VAT”) returns with HM Revenue and Customs (“HMRC”) in respect of VAT periods 03/14 and 06/14 which wrongfully claimed input tax of £39,474 and caused Cedar to fail to declare and account for output tax of at least £11,139. In that:

  • Between 07 November 2013 and 02 November 2015 HMRC officers met with him on at least 09 occasions and requested trading records for Cedar on at least 18 occasions;
  • Despite repeated requests from HMRC, him failed to provide Cedar’s trading records including documentary evidence to support Cedar’s claim to input tax;
  • Input tax of at least £39,474 was disallowed by HMRC as Cedar failed to provide satisfactory evidence of supplies made, giving rise to the input tax claimed;
  • Output tax of at least £11,139 was assessed by HMRC as Cedar failed to declare and account for VAT due on sales made;
  • As a result of the deficiencies in the accounting records delivered up it is not possible to establish:
  • Whether trade was conducted with genuine purpose given that Cedar was found by HMRC to have been involved in transaction chains connected to defaulter losses of at least £292,900;
  • The income and expenditure of Cedar and in particular the disposal of at least £1,112,794, including £90,350 of cash withdrawals, paid from the company bank accounts between 21 August 2013 and 12 October 2015 and whether these related to genuine company expenses;
  • The assets and liabilities of Cedar at liquidation and in particular the extent to which HMRC are a creditor of Cedar;
  • The cause of insolvency of Cedar. 

    This information is correct as at 25 / 9 / 2018



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