Case details for Adrian NUNN

Name: Adrian NUNN

Name: THE UPPER SCALE LIMITED

Date of Birth: 29 / 12 / 1966

Date Order Starts: 14 / 10 / 2022

Disqualification Length: 11 Years 0 Month(s)

CRO Number: 06955445

Last Known Address: Cranbrook, Holwood Park Avenue, , , ORPINGTON, BR6 8NG

Conduct: Between 01 August 2010 to 31 December 2016, Adrian Nunn (“Mr Nunn”) caused The Upper Scale Limited (“Scale”) to misappropriate company funds to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) resulting in losses to HMRC of £940,930. • On 22 August 2018 HMRC opened an enquiry into Scale’s Corporation Tax return for the year ending 31 December 2016. • On 12 March 2019, via an agent, he submitted a disclosure to HMRC admitting that between 01 August 2010 and 31 December 2016 he had deliberately misappropriated company funds of approximately £2,319,442 by withdrawing cash for his own benefit which was recorded as fish purchases in Scale’s financial statements, thereby reducing Scale’s Corporation Tax liability. • On 29 April 2021 HMRC raised Corporation Tax assessments totalling £422,503 and Section 455 Tax assessments totalling £464,551 against Scale for the accounting periods ended 31 December 2011 to 31 December 2016 inclusive. • On 09 August 2021, HMRC raised further Corporation Tax assessments of £23,960 and Section 455 Tax assessments of £29,916 for the accounting periods ended 31 December 2011 to 31 December 2016 inclusive. A penalty of £458,704 was also raised against Scale. • The above penalty and assessments remain outstanding at liquidation. 

This information is correct as at 26 / 9 / 2022



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