Case details for RAZIA BEGUM

Name: RAZIA BEGUM

Name: REAL INDIA LIMITED

Date of Birth: 1 / 2 / 1975

Date Order Starts: 3 / 12 / 2018

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 06036494

Last Known Address: 70 PRINCE CHARLES ROAD, , , , EXETER, EX4 7ED

Conduct: That, by deliberately suppressing cash takings, Razia Begum (“Mrs Begum”) failed to ensure that Real India Ltd (“Real India”) accounted properly and accurately for VAT in the period from March 2013 to June 2016, for which of HM Revenue & Customs (“HMRC”) estimate £24,746 is due and under-declared and for Corporation Tax for the period from 1 January 2013 to 31 December 2015, which HMRC estimate £13,794 is due and under-declared as set out below:

  • HMRC attended Real India’s premises to observe end of day “cashing up” on 26 February 2016 and 23 September 2016.
  • HMRC carried out “test meal exercises” on 11 December 2015, 12 December 2015, 26 February 2016 and 23 September 2016. Two of the five purchases made were declared in the VAT records.
  • HMRC issued an Officer Assessment for under declared VAT of £24,746 for the period from 03/13 to 06/16 together with Civil Penalties of £13,634.
  • HMRC then used the information obtained in the VAT investigation to issue an Assessment for under declared Corporation Tax of £13,794 for the period from 1 January 2013 to 31 December 2015.
  • HMRC has provided the Liquidator with a Final Proof of Debt showing that £84,909.69 is owed to HMRC. Marzia & Wasif Ltd (“M&W”) That, by deliberately suppressing cash takings, Razia Begum (“Mrs Begum”) failed to ensure that Marzia & Wasif Ltd accounted properly and accurately for VAT in the period from April 2013 to July 2016, for which of HM Revenue & Customs (“HMRC”) estimate £41,145 is due and under-declared, and for Corporation Tax for the period from 1 April 2012 to 31 March 2016, which HMRC estimate £31,485 is due and under-declared, as set out below:
  • HMRC carried out “test meal exercises” on 27 October 2015, 28 October 2015, and 29 October 2015. One of the five purchases made was declared in the VAT records.
  • HMRC observed end of day “cashing up” on 26 February 2016.
  • HMRC issued an Officer Assessment for under declared VAT of £41,145 for the period from 04/13 to 07/16 together with Civil Penalties of £24,475.
  • HMRC then used the information obtained in the VAT investigation to issue an Assessment for under declared Corporation Tax of £31,485 for the period from 1 April 2012 to 31 March 2016.
  • HMRC has provided the Liquidator with a Final Proof of Debt showing that £128,468.65 is owed to HMRC. 

    This information is correct as at 26 / 11 / 2018



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