Case details for Nagendram  URUTHIRAMOORTHY

Name: Nagendram  URUTHIRAMOORTHY

Name: MTA FAST FOOD LIMITED

Date of Birth: 6 / 2 / 1972

Date Order Starts: 13 / 3 / 2019

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 07076024

Last Known Address: 48 Rosedene Gardens,, , , , ILFORD,, IG2 6YD

Conduct: From at least 7 October 2010, Nagendram Uruthiramoorthy (“Mr Uruthiramoorthy”) caused MTA Fast Food Limited (“MTA”) trading as “Taste of Tennessee” to provide inaccurate information to HM Revenue & Customs (“HMRC”) in respect of VAT and Corporation Tax as a result of which HMRC are owed £273,918 at liquidation, in that:

  • MTA was registered for VAT with effect from 1 March 2010
  • He was the sole appointed director. .
  • MTA submitted VAT returns totalling £97,275 for the quarters 08/10 to 02/16. Payments were made totalling £97,275 against these returns.
  • HMRC made unannounced visits to establish MTA’s cash takings on 20,21,22,23 and 24 April 2015 and 21 July 2015 and discovered that only 62% of sales were being disclosed in the VAT returns.
  • After further information was provided by MTA’s accountants regarding the sales, on 8 June 2017 HMRC notified MTA that the estimated amount of VAT under declared for the period 1 March 2010 to 29 February 2016 amounted to £70,192. Interest of £4,771 was also due for the same period.
  • HMRC’s claim for VAT at liquidation totalled £85,494, including assessments for quarters 11/17 and 02/18
  • In addition, for the years ending 30 November 2011 to 30 November 2015, MTA had submitted Corporation Tax returns disclosing losses totalling £6,557,
  • On 2 November 2017, HMRC notified MTA that as a result of the additional undisclosed sales discovered during the VAT investigation, MTA had made estimated profits for 2011 to 2015 totalling £266,079. As a result Corporation tax of £55,145 was also due together with £68,409 in respect of Section 455 Tax on loans to the director.
  • At liquidation HMRC were owed a total of £273,918, which included Corporation Tax of £132,065 for 2011 to 2016, VAT of £85,494, PAYE of £780, penalties of £43,244 and additional interest of £12,335. 

    This information is correct as at 20 / 2 / 2019



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