Case details for Shamima Akter CHOWDHURY

Name: Shamima Akter CHOWDHURY

Name: Arun Spice Limited t/a India Gate

Date of Birth: 20 / 6 / 1980

Date Order Starts: 23 / 7 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 07874170

Last Known Address: Flat 22, Jordan House,, 27 Capland Street,, , , ST JOHNS WOOD, NW8 8RX

Conduct: By deliberately suppressing cash takings Shamima Akter Chowdhury (“Mrs Chowdhury”) failed to ensure ARUN SPICE LIMITED (“ARUN”) accounted properly and accurately for VAT of £64,163 for the period from 10/2013 to 07/2017 and Corporation Tax of £128,448 for the years ended 31 March 2013 to 31 March 2016 which was to the detriment of HM Revenue & Customs (“HMRC”), as set out below:- Irregularities Investigated

  • HMRC carried out “cashing up surveillance” on 26 February 2016 and 20 May 2016 where cash at the end of the trading day was counted at £335.15 and £551.15 which indicated that cash takings were 15% and 24% of total daily turnover respectively.
  • HMRC carried out an analysis of Merchant Acquirer Data in respect of the business which detailed all income received from card transactions for the periods from 31 October 2013 to 31 January 2016. This was then extended to cover the VAT periods up to the one ended 31 July 2017 using a cash suppression rate of 20% based on the Merchant Acquirer data and the average cash/card ratio determined at the unannounced visits on 26 February 2016 and 20 May 2016 which indicated total understated sales of £320,815 resulting in additional VAT of £64,163.
  • Furthermore HMRC carried out “test meal exercises” on 5 February 2016, 14 July 2016 and 15 July 2016 which were not declared in the VAT records.
  • HMRC issued an Officer Assessment for under declared VAT of £64,163 for the period from 10/2013 to 07/2017 together with an assessment for Civil Penalties (later declared at £41,536) on the basis that the under declaration of VAT was due to deliberate behaviour. HMRC then used the information obtained in the VAT investigation to issue an Assessment for under declared Corporation Tax of £128,448 for the years ended 31 March 2013 to 31 March 2016 together with an assessment for Penalties (later declared at £83,170) on the basis that the under declaration of Corporation Tax was due to deliberate behaviour. 

    This information is correct as at 3 / 7 / 2019



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