Case details for Revelita Buem TEMRAWI

Name: Revelita Buem TEMRAWI

Name: Rev Health Care Limited

Date of Birth: / /

Date Order Starts: 6 / 8 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 07818283

Last Known Address: 140 Watermarque, 100 Browning Street, , , BIRMINGHAM, B16 8GZ

Conduct: Between 1 August 2014 and 10 April 2017, Revelita Buem Temrawi (“Ms Temrawi”) failed to ensure Rev Health Care Limited (“Rev”) met its financial commitments with regards to Corporation Tax and caused Rev to continue trading whilst withdrawing funds for the benefit of herself. As a result, Rev became unable to meet its financial commitments to HM Revenue & Customs (“HMRC”) as and when they became due and a liability to HMRC accumulated of at least £33,219 (excluding interest and penalties) in that: Corporation tax

  • Corporation tax returns were submitted for the periods ending 31 October 2013, 31 October 2014 and 31 October 2015.
  • Liabilities of £10,421 arising from the return for the period ending 31 October 2013 were due to be paid in full by 1 August 2014. £6,286 was paid but the balance of £4,135 remains unpaid.
  • Liabilities arising from the returns for periods ending 31 October 2014 and 31 October 2015 total £29,084. No payments have been made towards these liabilities.
  • Ms Temrawi failed to file a return for the period 31 October 2016 due by 1 August 2017 and no assessment has been made by HMRC. Comparative treatment
  • Between 1 August 2014 and 10 April 2017, £236,902 was paid into the bank account.
  • During the period 15 September 2014 – 30 November 2015, £8,286 was paid to HMRC in respect of outstanding Corporation Tax, of which £6,286 was allocated to the period ending 31 October 2013. It is not known how the remaining £2,000 was allocated.
  • Due to the nature of Rev’s trading, apart from HMRC its other expenses were modest and Ms Temrawi received the benefit of Rev’s remaining income.
  • All other expenses were paid during the period and HMRC are the only creditor in the liquidation. Knowledge of Rev’s Corporation Tax liabilities HMRC’s records detail that:
  • On 15 September 2014, Ms Temrawi requested a time to pay arrangement of £1,000 per month but this was refused. However, it appears that a payment of £2,000 was made.
  • On 7 June 2016, Ms Temrawi called HMRC and informed them that she was unable to commit to a time to pay arrangement as she had an ongoing family issue. She was advised to make payments as and when she could. No payments were made. 

    This information is correct as at 18 / 7 / 2019

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