Case details for ANDREW MICHAEL SHELFER

Name: ANDREW MICHAEL SHELFER

Name: REAL BURGER LIMITED

Date of Birth: 25 / 5 / 1978

Date Order Starts: 29 / 10 / 2018

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 06877398

Last Known Address: 12 GLEBE ROAD, PRESTBURY, , , CHELTENHAM, GL52 3DG

Conduct: Mr Andrew Shelfer (“Mr Shelfer”) failed to ensure that Real Burger Limited (“Real Burger”) complied with its statutory obligations to submit accurate returns to H M Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 31 May 2013 onwards:

  • An examination of the company’s records undertaken by HMRC in November 2016 showed that the correct amount of VAT had not been declared on returns submitted. HMRC calculated that between the period ended 31 May 2013 and the period ended 31 August 2016, an additional sum of £54,762 was due. This remained outstanding at the date of liquidation.
  • The company submitted a return showing the sum of £7,303 as being due in respect of the period ended 30 November 2016. At the date of liquidation the sum of £5,703 remained outstanding.
  • In the absence of any further returns, HMRC raised assessments totalling £14,467 in respect of the periods ended 28 February 2017 and 31 May 2017. This remained outstanding at the date of liquidation.
  • Real Burger also incurred surcharges, penalties and interest totalling £25,523 which also remained outstanding at the date of liquidation.
  • The total liability to HMRC in respect of VAT as at the date of liquidation is £100,455. 

    This information is correct as at 11 / 10 / 2018



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