Case details for KEO DUY DUONG


Name: MA.J Trading Limited

Date of Birth: 16 / 10 / 1965

Date Order Starts: 19 / 11 / 2018

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 04529256

Last Known Address: 95 South Park Road, , , , LONDON, SW19 8RU

Conduct: 1. From 22 February 2010, Keo Duy Dong (Ms Duong) caused MAJ Trading Limited (Maj), to provide inaccurate information to Her Majestyís Revenue & Customs in respect of cash sales and cash withdrawals resulting in HMRC raising assessments in respect of Value Added Tax (VAT), Pay As You Earn/National Insurance Contributions (PAYE/NIC) and Corporation Tax (CT). The total amount claimed by HMRC in respect of VAT, PAYE and CT liabilities for this period is £587,705 which includes assessments, fines and penalties.

  • Following a VAT enquiry carried out by HMRC and additional information supplied to HMRC on behalf of Maj, it was determined that Maj had under declared cash sales and failed to properly declare top up wages and personal cash withdrawals paid to her.;
  • It was agreed that Maj owed HMRC an additional £36,573 in respect of VAT for quarters ending 28 February 2010 to 30 November 2015 and an additional £82,699 in respect of PAYE for the years 2010/11 to 2015/16;
  • HMRC also calculated that Maj owed monies in the sum of £195,845 in respect of CT from 30 September 2010 to 30 September 2016;
  • HMRC are owed further monies in the sum of £272,588 for penalties and interest incurred during the period Ms Duong was a director. 2. Ms Duong failed to ensure that Maj complied with its statutory obligations under The Immigration, Asylum and Nationality Act 2006 to ensure that relevant immigration checks were completed and copy documents retained, resulting in the employment of four illegal workers. Following a visit from Home Office Immigration and Enforcement (HOIE) Officers on 11 July 2017, during which this breach was discovered, Maj was issued with a penalty notice in the sum of £60,000 which remained outstanding at the date of liquidation.
  • She was the sole formally appointed director of Maj from 01 October 2016;
  • Majís trading premises were visited by HOIE officers on 11 July 2017 and Maj was found to be employing four workers who did not have the right to work in the UK;
  • On 26 September 2017 HOIE issued a Civil Penalty Notice in respect of Majís employment of four workers who were not entitled to work in the UK, which was a breach of section 15 of the Immigration Asylum and Nationality Act 2006. The Civil Penalty Notice advised Maj that a Penalty in the sum of £60,000 had been incurred, payment of which was due on or before 19 October 2017;
  • As the sole director of Maj, she was responsible for ensuring that Maj complied with all relevant legislation, including legislation relating to the employment of persons eligible to work;
  • On 01 August 2017, HOIE issued an information request to Maj in respect of the workers it considered were not entitled to work in the UK;
  • HOIE did not receive any response to the information request or any objection to the penalty levied against Maj from her;
  • No payments were made in respect of this civil penalty and this sum of £60,000 remained outstanding at Liquidation on 13 October 2017. 

    This information is correct as at 29 / 10 / 2018

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