Case details for Bekir Yirtar

Name: Bekir Yirtar

Name: Ezel Limited

Date of Birth: 21 / 7 / 1963

Date Order Starts: 5 / 8 / 2019

Disqualification Length: 4 Years  Month(s)

CRO Number: 05326815

Last Known Address: 146a London Road, , , , SHEFFIELD, S2 4LT

Conduct: Between at least 01/06/2013 and 30/11/2017 Bekir Yirtar failed to ensure that Ezel Limited (“Ezel”) submitted accurate VAT returns to HM Revenue and Customs (“HMRC”), resulting in a liability to HMRC of £354,336, in that: 1. He registered Ezel for VAT effective from 01/05/2006. 2. VAT ledgers supplied by HMRC show Ezel made timely quarterly VAT return submissions for the periods 11/13 to 08/18 showing that a total of £280,097.09 was due to HMRC, for which full payments were made. 3. On 17/02/2017, 03/03/2017, 11/03/2017, 17/03/2017, 01/04/2017 HMRC carried out test purchases and external observations at Ezel’s trading premises discovering that purchased meals for cash were not being recorded. 4. On 21/07/2017 HMRC carried out an unannounced visit on both trading premises and discovered that their meal slips were missing from the recorded takings, as well as other customer meals paid in cash and found ripped up/discarded meal slips in a bin behind the counter. A cash up was completed at both premises and there was excess cash recorded in both tills which could not be accounted for of £395 and £874. 5. On 19/07/2018 HMRC raised assessments totalling £354,336 plus interest of £16,653.48 for under-declared VAT for the periods 08/13 to 11/17. 6. On 09/08/2018 he completed a Notice of Appeal on behalf of Ezel on the grounds that HMRC assessments were based on assumptions and he provided calculations based on actual figures prepared by Ezel’s accountants with a revised figure of £119,210 for under-declared sales. 

This information is correct as at 16 / 7 / 2019


Name: Adnan Beyazit Kaya

Name: Ezel Limited

Date of Birth: 20 / 11 / 1985

Date Order Starts: 5 / 8 / 2019

Disqualification Length: 3 Years  Month(s)

CRO Number: 05326815

Last Known Address: Apartment 25, 54 Cherry Street, , , SHEFFIELD, S2 4ST

Conduct: Between 01/11/13 and 31/08/2017 Adnan Beyazit Kaya failed to ensure that Ezel Limited (“Ezel”) submitted accurate VAT returns to HMRC, resulting in a liability to HMRC of £288,087, in that: 1. VAT ledgers supplied by HMRC show Ezel made timely quarterly VAT return submissions for the periods 11/13 to 08/17 showing that a total of £200,461 was due to HMRC, for which full payments were made. 2. On 17/02/2017, 03/03/2017, 11/03/2017, 17/03/2017, 01/04/2017 HMRC carried out test purchases and external observations at Ezel’s trading premises discovering that purchased meals were not being recorded. 3. On 21/07/2017 HMRC carried out an unannounced visit on both trading premises and discovered that their meal slips were missing from the recorded takings, as well other customer meals paid in cash and found ripped up/discarded meal slips in a bin behind the counter. A cash up was completed at both premises and there was excess cash recorded in both tills of which could not be accounted for of £395 and £874. 4. On 19/07/2018 HMRC raised assessments totalling £288,087 for under-declared VAT for the periods 02/14 to 08/17. 

This information is correct as at 16 / 7 / 2019



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