Case details for Allan Antonio Yusuf

Name: Allan Antonio Yusuf

Name: Clear Site UK Limited

Date of Birth: 7 / 9 / 1961

Date Order Starts: 31 / 7 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 06019707

Last Known Address: Houghton House Farm, Magpie Hall Road, , , Ashford, TN26 1HE

Conduct: Between 24 December 2010 and 01 July 2014 Allan Antonio Yusuf (“Mr Yusuf”) allowed Clear Site UK Limited (“Clear Site”) to submit false Value Added Tax (“VAT”) returns to HM Revenue and Customs (“HMRC”). As a result of over stating the input VAT values shown in VAT returns submitted, at liquidation HMRC have issued a claim totalling £1,180,562.99. This is comprised of a VAT debt totalling £1,163,507.67 which includes penalties, surcharges and interest. The remaining balance of HMRC’s claim, £17,055.32 is made up of Corporation Tax, Pay As You Earn (“PAYE”) and accrued interest. VAT

  • In the period between July 2010 and the date of the winding up order Clear Site was late in its submission of all VAT returns for the quarters ended July 2010 to April 2014, with the exception of the quarter ended October 2011. As a result assessments were raised centrally by HMRC and surcharges were levied against the company.
  • Clear Site’s late submission of VAT returns gave rise to a total amount payable to HMRC of £245,081.44.
  • Replacement surcharges were levied by HMRC against Clear Site after the late submission of returns totalling £32,078.16.
  • Payments made by Clear Site in respect of VAT from 01 July 2010 to the winding up order total £280,277.77.
  • In the absence of returns being submitted for the quarters ended July 2014, October 2014 and January 2015, HMRC raised assessments. These gave rise to a total due of £68,459. Surcharges levied for these three quarters totalled £10,268.85.
  • As a result of an investigation conducted by HMRC, they established that Clear Site had under-declared the amount of VAT it owed.
  • Consequently, HMRC recalculated the VAT returns in respect of the quarters from July 2010 to January 2014 and computed that the actual amount of VAT due had been underpaid by £556,939
  • HMRC levied civil penalties against the company totalling £473,392 regarding the under-declarations of VAT in respect of the quarters ended July 2010 to January 2014. HMRC levied the penalties against Clear Site having determined that the inaccuracies in the returns and documents provided to them by Clear Site had been Deliberate and Concealed. The penalties raised were at 85% of the underpaid VAT. Period 

    This information is correct as at 6 / 8 / 2019

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