Case details for RAJESHKUMAR JETHWA

Name: RAJESHKUMAR JETHWA

Name: JETHWA SUPERMARKETS LIMITED

Date of Birth: 15 / 2 / 1957

Date Order Starts: 6 / 2 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 07576299

Last Known Address: 15, Higherbrook Close, , , Horwich, BL6 6SQ

Conduct: That between 24 March 2011 and 31 March 2013 Rajeshkumar Jethwa caused or allowed Jethwa Supermarkets Ltd (“Jethwa”) to suppress sales figures, which resulted in Jethwa under-declaring VAT and Corporation Tax to HM Revenue and Customs (“HMRC”), in that:

  • HMRC attended Jethwa’s trading premises situated at Plodder Lane and Campbell Road on 11 February 2013 and conducted an inspection as part of a retail grocer/alcohol task force.
  • HMRC’s inspection findings, subsequent investigation and disclosures from Jethwa’s directors established that Jethwa had suppressed cash sales during the period 24 March 2011 to 31 March 2013.
  • The suppression of sales and subsequent under declaration as submitted on the VAT and Corporation Tax returns resulted in an underpayment of tax to HMRC and a determination by HMRC that the behaviours demonstrated were those of a deliberate and concealed nature.
  • HMRC determined that as a result of the suppressed sales, VAT returns had been under-declared for the period 24 March 2011 to 31 March 2013 and raised assessments utilising a gross profit rate (GPR) increase of 21.75%, resulting in a VAT liability of £20,784 (excluding interest) which was added to Jethwa’s VAT account by HMRC on 17 August 2016.
  • HMRC determined that the under-declaration of sales and thus underpayment of VAT for the period 24 March 2011 to 31 March 2013 was deliberate and concealed, and consequently applied a penalty percentage of 70% and totalling £14,552. The penalty was added to Jethwa’s VAT account by HMRC between 26 April 2017 and 09 May 2017.
  • HMRC utilised their estimated revised sales figures to recalculate the Corporation Tax liabilities and the amount of tax due under s455 of the Corporation Tax Act 2010 for the years ended 2012 and 2013. HMRC calculated that Jethwa owed an additional £35,168.99 (excluding interest) in respect of CT and £35,601 (excluding interest) in respect of s455 tax.
  • HMRC determined that the under declaration of sales and thus underpayment of Corporation Tax was deliberate and concealed and consequently applied a penalty percentage of 70% and totalling £49,539.
  • At the date of liquidation the combined HMRC liability totalled £198,989 comprising 64% of Jethwa’s total liabilities. 

    This information is correct as at 18 / 1 / 2019


    Name: NIRMALA RAJESH JETHWA

    Name: JETHWA SUPERMARKETS LIMITED

    Date of Birth: 20 / 5 / 1961

    Date Order Starts: 6 / 2 / 2019

    Disqualification Length: 3 Years 0 Month(s)

    CRO Number: 07576299

    Last Known Address: 15, Higherbrook Close, , , Horwich, BL6 6SQ

    Conduct: That between 24 March 2011 and 31 March 2013 Nirmala Rajesh Jethwa allowed Jethwa Supermarkets Ltd (“Jethwa”) to suppress sales figures, which resulted in Jethwa under declaring VAT and Corporation Tax to HM Revenue and Customs (“HMRC”), in that:

  • HMRC attended Jethwa’s trading premises situated at Plodder Lane and Campbell Road on 11 February 2013 and conducted an inspection as part of a retail grocer/alcohol task force.
  • HMRC’s inspection findings, subsequent investigation and disclosures from Jethwa’s directors established that Jethwa had suppressed cash sales during the period 24 March 2011 to 31 March 2013.
  • The suppression of sales and subsequent under declaration as submitted on the VAT and Corporation Tax returns resulted in an underpayment of tax to HMRC and a determination by HMRC that the behaviours demonstrated were those of a deliberate and concealed nature.
  • HMRC determined that as a result of the suppressed sales, VAT returns had been under-declared for the period 24 March 2011 to 31 March 2013 and raised assessments utilising a gross profit rate (GPR) of 21.75%, resulting in a VAT liability of £20,784 (excluding interest) which was added to Jethwa’s VAT account by HMRC on 17 August 2016.
  • HMRC determined that the under-declaration of sales and thus underpayment of VAT for the period 24 March 2011 to 31 March 2013 was deliberate and concealed, and consequently applied a penalty percentage of 70% and totalling £14,552. The penalty was added to Jethwa’s VAT account by HMRC between 26 April 2017 and 09 May 2017.
  • HMRC utilised their estimated revised sales figures to recalculate the Corporation Tax liabilities and the amount of tax due under s455 of the Corporation Tax Act 2010 for the years ended 2012 and 2013. HMRC calculated that Jethwa owed an additional £35,168.99 (excluding interest) in respect of CT and £35,601 (excluding interest) in respect of s455 tax.
  • HMRC determined that the under declaration of sales and thus underpayment of Corporation Tax was deliberate and concealed and consequently applied a penalty percentage of 70% and totalling £49,539.
  • At the date of liquidation the combined HMRC liability totalled £198,989 comprising 64% of Jethwa’s total liabilities. 

    This information is correct as at 18 / 1 / 2019


    Name: BHARAT JETHWA

    Name: JETHWA SUPERMARKETS LIMITED

    Date of Birth: 19 / 4 / 1984

    Date Order Starts: 6 / 2 / 2019

    Disqualification Length: 7 Years 0 Month(s)

    CRO Number: 07576299

    Last Known Address: 6, New Tempest Road, , , Lostock, BL6 4ER

    Conduct: That between 24 March 2011 and 31 March 2013 Bharat Jethwa caused Jethwa Supermarkets Ltd (“Jethwa”) to suppress sales figures, which resulted in Jethwa under-declaring VAT and Corporation Tax to HM Revenue and Customs (“HMRC”), in that:

  • HMRC attended Jethwa’s trading premises situated at Plodder Lane and Campbell Road on 11 February 2013 and conducted an inspection as part of a retail grocer/alcohol task force.
  • HMRC’s inspection findings, subsequent investigation and disclosures from Jethwa’s directors established that Jethwa had suppressed cash sales during the period 24 March 2011 to 31 March 2013.
  • The suppression of sales and subsequent under declaration as submitted on the VAT and Corporation Tax returns resulted in an underpayment of tax to HMRC and a determination by HMRC that the behaviours demonstrated were those of a deliberate and concealed nature.
  • HMRC determined that as a result of the suppressed sales, VAT returns had been under-declared for the period 24 March 2011 to 31 March 2013 and raised assessments utilising a gross profit rate (GPR) increase of 21.75%, resulting in a VAT liability of £20,784 (excluding interest) which was added to Jethwa’s VAT account by HMRC on 17 August 2016.
  • HMRC determined that the under-declaration of sales and thus underpayment of VAT for the period 24 March 2011 to 31 March 2013 was deliberate and concealed, and consequently applied a penalty percentage of 70% and totalling £14,552. The penalty was added to Jethwa’s VAT account by HMRC between 26 April 2017 and 09 May 2017.
  • HMRC utilised their estimated revised sales figures to recalculate the Corporation Tax liabilities and the amount of tax due under s455 of the Corporation Tax Act 2010 for the years ended 2012 and 2013. HMRC calculated that Jethwa owed an additional £35,168.99 (excluding interest) in respect of CT and £35,601 (excluding interest) in respect of s455 tax.
  • HMRC determined that the under declaration of sales and thus underpayment of Corporation Tax was deliberate and concealed and consequently applied a penalty percentage of 70% and totalling £49,539.
  • At the date of liquidation the combined HMRC liability totalled £198,989 comprising 64% of Jethwa’s total liabilities. 

    This information is correct as at 18 / 1 / 2019



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