Case details for VIJNISH KUMAR TREOHAN

Name: VIJNISH KUMAR TREOHAN

Name: SO ME HEALTH AND BEAUTY LIMITED

Date of Birth: 27 / 9 / 1964

Date Order Starts: 18 / 3 / 2019

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 07452641

Last Known Address: BRACKENSIDE, WARRENDRIVE, KINGSWOOD, TADWORTH, SURREY, KT20 6PZ

Conduct: Between 7th July 2014 and liquidation Vijnish Kumar Treohan (“Mr Treohan”) failed to ensure that So Me Health And Beauty Limited (“So Me Health”) submitted timely VAT returns and settled all its HMRC liabilities as and when due and he caused So Me Health to trade to the detriment of HMRC to his benefit. At liquidation a total of £1,243,154.29 including interest, penalties and surcharges was owed to HMRC. In that:

  • Returns for the VAT periods ending February 2014 to May 2016 were submitted to HMRC by up to 15 months late.
  • Sums due in respect of the return submitted for the VAT period ending 31st May 2014 totalling £34,320.93 were payable in full by 7th July 2014 at the latest.
  • Between 1st August 2014 and the part VAT period ending 31st August 2016 further liabilities totalling £858,150.30 accrued in respect of VAT, surcharges and assessments.
  • So Me Health made payments totalling £67,119.33 between 27th August 2014 and 8th April 2016 as a result of which £852,610.43 in respect of VAT, surcharges and assessments remained outstanding.
  • HMRC submitted a claim in the liquidation for £280,845.86 in respect of Corporation Tax for the periods ending 30th November 2013 and 2014, RTI PAYE/NIC for the 2015/16 and the part 2016/17 tax years and penalties and interest.
  • So Me Health’s accounts for the period ending 30th November 2015 list accrued Corporation Tax at £109,698.
  • According to filed accounts to 30th November 2015 So Me Health had trade creditors of £122,528, HMRC liability of £533,816 and it paid dividends of £300,000. he held one of the 2 issued shares.
  • According to the statement of affairs, So Me Health failed with an estimated deficiency to creditors of £1,156,583 of which £1,151,583 was owed to HMRC.
  • The available bank statements show that between 15th July 2015 and 4th August 2016, the last entry, sums totalling £4,080,704.15 were paid into and £4,095,049.85 paid out of the bank account. Of the £4,095,049.85 paid out, £114,615.30 was listed as being paid to HMRC and a net total of £1,106,227.61 was paid into an account in his name. 

    This information is correct as at 28 / 3 / 2019


    Name: MANJUL TREOHAN

    Name: SO ME HEALTH AND BEAUTY LIMITED

    Date of Birth: 17 / 9 / 1973

    Date Order Starts: 18 / 4 / 2019

    Disqualification Length: 2 Years 6 Month(s)

    CRO Number: 07452641

    Last Known Address: BRACKENSIDE, WARREN DRIVE, KINGSWOOD, TADWORTH, SURREY, KT20 6PZ

    Conduct: Between 7th July 2014 and liquidation Manjul Treohan (“Mrs Treohan”) failed to exercise her duties as a director such that So Me Health And Beauty Limited (“So Me Health”) failed to submit timely Value Added Tax (VAT) returns and settle all its Her Majesty’s Revenue and Customs (HMRC) liabilities as and when due and she allowed So Me Health to trade to the detriment of HMRC. At liquidation a total of £1,243,154.29 including interest, penalties and surcharges was owed to HMRC. In that: -

  • Returns for the VAT periods ending February 2014 to May 2016 were submitted to HMRC by up to 15 months late.
  • Sums due in respect of the return submitted for the VAT period ending 31st May 2014 totalling £34,320.93 were payable in full by 7th July 2014 at the latest.
  • Between 1st August 2014 and the part VAT period ending 31st August 2016 further liabilities totalling £858,150.30 accrued in respect of VAT, surcharges and assessments.
  • So Me Health made payments totalling £67,119.33 between 27th August 2014 and 8th April 2016 as a result of which £852,610.43 in respect of VAT, surcharges and assessments remained outstanding.
  • HMRC submitted a claim in the liquidation for £280,845.86 in respect of Corporation Tax for the periods ending 30th November 2013 and 2014, RTI PAYE/NIC for the 2015/16 and the part 2016/17 tax years and penalties and interest.
  • So Me Health’s accounts for the period ending 30th November 2015 list accrued Corporation Tax at £109,698.
  • According to filed accounts to 30th November 2015 So Me Health had trade creditors of £122,528, HMRC liability of £533,816 and it paid dividends of £300,000. She held one of the 2 issued shares.
  • According to the statement of affairs, So Me Health failed with an estimated deficiency to creditors of £1,156,583 of which £1,151,583 was owed to HMRC.
  • The available bank statements show that between 15th July 2015 and 12th July 2016, the last entry, sums totalling £3,625,729.59 were paid into and £3,612,160.77 paid out of the bank account. Of the £3,612,160.77 paid out, £114,615.30 was listed as being paid to HMRC and the net total of £1,420,287.20 was paid into an account in her co-director’s name. 

    This information is correct as at 28 / 3 / 2019



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gov.uk with details of the error that you have found.

  •