Case details for MANFAR MIAH TARAFDAR

Name: MANFAR MIAH TARAFDAR

Name: SHAPLA TANDOORI TAKEAWAY LIMITED

Date of Birth: 3 / 5 / 1961

Date Order Starts: 29 / 10 / 2018

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 04316886

Last Known Address: 1C WINDERMERE GARDENS, TOTTON, , , SOUTHAMPTON, SO40 3JZ

Conduct: Between 01 May 2009 and 30 April 2015 Mr Manfar Miah Tarafdar (“Mr Tarafdar”) caused Shapla Tandoori Takeaway Limited (“STT”) to deliberately under-declare Value Added Tax (“VAT”) due in VAT returns submitted to HM Revenue and Customs (“HMRC”), as a result of which HMRC have claimed £186,016.80 in respect of VAT liability, Corporation Tax liabilities and penalties which remained unpaid at liquidation, in that:

  • STT registered for VAT on 01 November 2003 by you.
  • HMRC carried out a ‘test purchase’ on the 30 October 2015 and found the cash purchase was missing from the sales records.
  • HMRC agreed a self-invigilation with you from 24 July 2016 to 20 August 2016 and two further cash purchases were made by HMRC Officers during that time. On the 17th day of the 28 day period of self-invigilation, HMRC reviewed the sales records and found 1 of the cash test purchases to be missing from the records. At this point, 2 out of 3 test purchases made had not been recorded.
  • HMRC agreed a second self-invigilation with you from 01 September 2016 and 28 September 2016. HMRC state in their letter 08 November 2016 to you the review of the second invigilation found an uplift in sales figures during invigilation showing £10,033.30, an increase of over 31% when compared to previous September’s sale records, and therefore HMRC did not believe all previous sales were recorded.
  • HMRC reviewed STT’s records from 01 May 2009 to 14 August 2016 and found that no 4 week period in that time of over 7 years has had ever matched the trading recorded during the second self-invigilation, indicating that prior to the self-invigilation period, not all cash sales were declared.
  • HMRC estimated £25,488 understated sales each year from the accounting period beginning 1 May 2009 to accounting period ended 30 April 2015.
  • HMRC imposed penalties for inaccurate VAT returns and under-declaration of Corporation Tax as a result of deliberate and concealed inaccuracies.
  • On 24 March 2017, STT entered Creditors’ Voluntary Liquidation. The total amount outstanding to HMRC is £186,016.80, comprised of the following:
  • £44,601.99 for VAT and penalties
  • £93,034.31 for Corporation Tax and s445 liability
  • £24,017.81 for Corporation Tax penalties
  • £17,456.79 for s455 penalties and £6,905.90 for accrual of interest. 

    This information is correct as at 11 / 10 / 2018



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gsi.gov.uk with details of the error that you have found.

  •