Name: Rashpal Singh Jabble

Name: DRINKS ENTERPRISES LIMITED ›

Date of Birth: 30 / 9 / 1974

Date Order Starts: 12 / 12 / 2025

Disqualification Length: 13 Years 0 Month(s)

CRO Number: 03380566

Last Known Address: The Old Rectory,, Church Lane,, Wexham,, , SLOUGH,, SL3 6LL

Conduct: 1. Between 01 August 2014 and 31 July 2015 at the earliest (“the Period”) Mr Rashpal Singh Jabble (“Mr Rashpal Jabble”) caused or allowed Drinks Enterprises Limited (“DEL”) to participate in transactions which were connected with the fraudulent evasion of VAT, such connections being something which Mr Rashpal Jabble either knew or should have known about Mr Rashpal Jabble was aware or ought to have been aware of MTIC VAT fraud because prior to the transactions under consideration taking place: • DEL received a visit from officers of HMRC on 01 September 2010 at which MTIC fraud was explained to Mr Rashpal Jabble by the HMRC officers. A copy of HMRC Notice 726 which explains how a trader may avoid becoming involved in MTIC fraud, and a copy of the leaflet ‘How to spot a missing trader fraud’ were given to Mr Rashpal Jabble; • Mr Rashpal Jabble was present at visits from HMRC on 15 September 2011, 19 March 2012 and 15 July 2015 during which MTIC fraud was discussed and advice given on due diligence to be undertaken. On 15 September 2011 Mr Rashpal Jabble stated that he was aware of MTIC fraud and that he believed that he had read HMRC Notice 726; • DEL received a letter from HMRC dated 15 September 2011 containing a copy of HMRC Notice 726 which explains how a trader may avoid becoming involved in MTIC fraud, and a copy of the leaflet ‘How to spot a missing trader fraud’. Thereafter numerous other letters sent to DEL by HMRC contained copies of Notice 726; • DEL received a letter from HMRC dated 12 March 2012 advising that DEL’s VAT returns were subject to extended verification by HMRC; • DEL received at least 11 letters from HMRC between 26 May 2011 (which letter enclosed another copy of Notice 726) and 26 June 2015 advising DEL that HMRC had established that transactions in which it participated commenced with defaulting traders, outlining the consequent losses to the public revenue; • DEL received at least 4 letters from HMRC dated between 28 February 2011 and 17 February 2016 advising that the VAT registrations of trading partners had been cancelled. The trading in which DEL was involved had features which put, or should have put, Mr Rashpal Jabble on enquiry about the legitimacy thereof, as follows: • Some of DEL’s suppliers did not have the apparent means to engage in high value deals; • The transactions were undertaken on a back-to-back basis, on the same day or shortly afterwards, for the same quantity of goods and the same products; • Five of the 124 transactions which were subject to a denial of input tax were sourced by DEL directly from a defaulting trader. Of the other 119 transactions entered into by DEL the mark up on the gross value of the denied deals from the defaulter via a buffer company (DEL’s supplier) to DEL amounted to around 3%; • Despite the value of the goods being purchased DEL did not enter into any formal written contracts with its suppliers, and did not arrange any insurance cover in respect of any of the goods; • Of the 124 deals subject to a denial of input tax (“Denied Deals”), 81 were purchases from Just Beer Limited (“Just Beer”). HMRC sent tax loss letters to DEL dated 02 July 2014 and 01 October 2014 advising that 16 purchases from Just Beer by DEL in the tax periods ended 07/13 -4/14 commenced with a defaulting trader causing a loss to the public revenue Notwithstanding the warnings, DEL continued to purchase goods from Just Beer in the tax periods ended 10/14, 01/15, 04/15, and 07/15; • Mr Rashpal Jabble’s uncle was the sole appointed director of Just Beer during the Period of the transactions carried out with DEL; • 38 of the Denied Deals were purchases from Gempost Limited (“Gempost”). HMRC sent tax loss letters to DEL dated 30 June 2014 and 01 October 2014 advising that 16 purchases made from Gempost by DEL in the tax periods ended 07/13 to 04/14 commenced with a defaulting trader causing a loss to the public revenue. Notwithstanding the warnings, DEL continued to purchase goods from Gempost in the tax periods ended 10/14, 04/15, and 07/15; • Mr Rashpal Jabble’s uncle was the sole appointed director of Gempost during the Period of the transactions carried out with DEL; Despite being aware of MTIC fraud and engaging in transactions bearing the features of such fraud, Mr Rashpal Jabble failed to ensure that DEL carried out effective steps, checks and / or due diligence in respect of its trade and of its trading partners as follows: • DEL failed to verify the VAT registration of any of its suppliers or customers with HMRC; • DEL was advised to undertake due diligence prior to undertaking transactions to establish the credibility and legitimacy of its suppliers and supplies. HMRC denied DEL the right to deduct its input tax in 124 deals in the VAT periods 10/14, 01/15, 04/15, and 07/15. DEL received goods from five different suppliers in those deals. The due diligence carried out by DEL on those five suppliers would only demonstrate that the companies existed and the identity of their directors. DEL did nothing to confirm via third party checks and reports that those suppliers were credible solvent businesses that would honour their trading commitments. In view of the evident MTIC hallmarks and failure to take adequate steps to reduce risks of involvement with MTIC trading, HMRC denied DEL’s right to offset VAT of £576,611 in relation to the VAT periods ended 10/14 to 07/15 inclusive. 2. Mr Rashpal Jabble caused or allowed DEL to wrongfully claim input VAT of £576,611 from HM Revenue and Customs in relation to its 10/14 to 7/15 VAT periods. 

This information is correct as at 26 / 11 / 2025

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