Case details for Sulthana Ali

Name: Sulthana Ali

Name: The Tandoori Masala Limited

Date of Birth: / /

Date Order Starts: 24 / 4 / 2019

Disqualification Length: 8 Years  Month(s)

CRO Number: 03827403

Last Known Address: 128 Kent Avenue, West Wick, , , Weston-Super-Mare, BS24 7FH

Conduct: From at least 23 August 2013, the date that a Value Added Tax (“VAT”) return for the quarter ended 31 July 2013 was submitted, until 01 March 2018, Mrs Sulthana Ali (“Mrs Ali”) caused The Tandoori Masala Limited (“TTML”) to deliberately conceal sales on TTML’s VAT returns which led to an under-declaration of VAT due by the company to Her Majesty’s Revenue & Customs (“HMRC”), as a result of which HMRC assessed that at least £79,515 was due and remained unpaid at liquidation, comprising of £58,900 in respect of VAT and £20,615 in respect of VAT penalties. In that:

  • On 04 August 2017, 17 August 2017 and 29 September 2017 HMRC carried out visits to TTML’s premises and established that cash sales were being under-declared on TTML’s VAT returns.
  • At a meeting between Mrs Ali and HMRC held on the 20 February 2018, Mrs Ali admitted to having “removed cash from the takings and not declared it”.
  • HMRC assessed that the amount of VAT that was under-declared during the VAT quarters from quarter ended 31 July 2013 to 31 January 2018 inclusive to be at least £58,900. Additionally, £20,615 was applied as a penalty. This amount remained unpaid at the date of liquidation.
  • The suppression of sales has also led to an under declaration of Corporation Tax (“CT”) liabilities, however HMRC are yet to make a final assessment of liability following representations by Mrs Ali.
  • On 24 April 2018 TTML entered liquidation owing £92,767 to creditors, comprising at least £58,900 owing to HMRC in respect of VAT, £20,615 in respect of VAT penalties, £11,048 to employees and £2,204 to trade creditors. There is also an as yet, undetermined amount due to HMRC in respect of CT. 

    This information is correct as at 4 / 4 / 2019



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