Case details for Somsu MIAH

Name: Somsu MIAH

Name: PRESTIGEMARK LIMITED

Date of Birth: 10 / 10 / 1958

Date Order Starts: 8 / 3 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 07596315

Last Known Address: 26 Montford Close,, , , , SHOREHAM-BY-SEA,, BN43 6YP

Conduct: Somsu Miah (“Mr Miah”) failed to ensure Prestigemark Limited (“Prestigemark”) submitted inaccurate information to HM Revenue and Customs (“HMRC”) for the periods between 3 July 2011 and 28 February 2017, resulting in an outstanding liability to HMRC of £281,404.81 when Prestigemark entered liquidation on 16 June 2018. In that:

  • Prestigemark operated a restaurant from 1 June 2011 to 25 March 2018, and registered for VAT from 3 July 2011.
  • Between 18 August 2015 and 8 September 2016, HMRC conducted three test purchase exercises and three unannounced inspections of Prestigemark’s trading premises.
  • HMRC’s investigation concluded that Prestigemark had deliberately concealed cash sales and submitted inaccurate VAT returns for the periods August 2011 to February 2017, under-declaring its turnover by £706,750.87 and its VAT liability by £138,337.
  • As a result of HMRC’s finding that Prestigemark’s actions were deliberate and concealed, Prestigemark was subject to penalties of 87.5% of its assessed undisclosed VAT liability.
  • When Prestigemark entered liquidation on 13 June 2018, it had total liabilities of £304,562.84, of which £281,404.81 was claimed by HMRC. 

    This information is correct as at 18 / 2 / 2019


    Name: Fayzur RAHMAN

    Name: PRESTIGEMARK LIMITED

    Date of Birth: 17 / 1 / 1975

    Date Order Starts: 15 / 2 / 2019

    Disqualification Length: 6 Years 0 Month(s)

    CRO Number: 07596315

    Last Known Address: 12 Clarendon Road,, , , , SHOREHAM-BY-SEA,, BN43 6YG

    Conduct: Fayzur Rahman (“Mr Rahman”) failed to ensure Prestigemark Limited (“Prestigemark”) submitted inaccurate information to HM Revenue And Customs (“HMRC”) for the periods between 3 July 2011 and 28 February 2017, resulting in an outstanding liability to HMRC of £281,404.81 when Prestigemark entered liquidation on 16 June 2018. In that:

  • Prestigemark operated a restaurant from 1 June 2011 to 25 March 2018, and registered for VAT from 3 July 2011.
  • Between 18 August 2015 and 8 September 2016, HMRC conducted three test purchase exercises and three unannounced inspections of Prestigemark’s trading premises.
  • HMRC’s investigation concluded that Prestigemark had deliberately concealed cash sales and submitted inaccurate VAT returns for the periods August 2011 to February 2017, under-declaring its turnover by £706,750.87 and its VAT liability by £138,337.
  • As a result of HMRC’s finding that Prestigemark’s actions were deliberate and concealed, Prestigemark was subject to penalties of 87.5% of its assessed undisclosed VAT liability.
  • When Prestigemark entered liquidation on 13 June 2018, it had total liabilities of £304,562.84, of which £281,404.81 was claimed by HMRC. 

    This information is correct as at 18 / 2 / 2019



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