Case details for MOINOOR CHOUDHURY


Name: The Moghul Brasserie Ltd

Date of Birth: / /

Date Order Starts: 11 / 10 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07156168

Last Known Address: 12, Albert Grove, , , SouthSea, PO5 1NG

Conduct: Between 21 April 2011 and 15 September 2015 Moinoor Choudhury (Mr M Choudhury) allowed The Moghul Brasserie Ltd (“the company”) to suppress sales income, resulting in HMRC raising additional VAT, Corporation Tax and other taxes against the company. In that:

  • HMRC performed a till interrogation during 2015 for the period between April 2011 and March 2014 in respect to The Moghul Brasserie Ltd. The card income shown during this period ranged between 91 to 153% of the outputs declared.
  • During an unannounced visit on 18 March 2016, it was established that The Moghul Brasserie Ltd had a card to cash ratio of 75% and 25% respectively.
  • HMRC assessed VAT liabilities of £32,783 covering the VAT periods May 2011 to October 2015
  • As a consequence of the suppressed sales income HMRC determined that Corporation Tax between the years ending 28 February 2012 and 31 March 2015 were understated and calculated that there were additional profits of £89,509 which equated to a further £17,901 of Corporation Tax due.
  • HMRC further calculated that as a consequence of the adjustments made that the directors loan account was overdrawn between 28 February 2011 and 31 March 2015 and a S455 liability of £37,087 became due.
  • HMRC imposed penalties totalling £32,677 on Mr M Choudhury’s co-director personally, due to the deliberate inaccuracies in understating the outputs declared on the VAT returns and the profits on the Corporation Tax returns of The Moghul Brasserie Ltd HMRC lodged a claim in the liquidation of £160,665 in respect to The Moghul Brasserie Ltd. 

    This information is correct as at 20 / 9 / 2018

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