Case details for Ramu Sharma

Name: Ramu Sharma


Date of Birth: 19 / 9 / 1978

Date Order Starts: 22 / 2 / 2019

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 07943827

Last Known Address: 146 Walton Road, , , , WOKING, GU21 5DU

Conduct: Between at least March 2013 and March 2016 Ramu Sharma (“Mr Sharma”) caused or allowed Brisha Limited (“Brisha”) to fail to disclose all its sales income to HM Revenue and Customs (“HMRC”) resulting in the under-declaration and under-payment of Value Added Tax (“VAT”) and Corporation Tax totalling £373,381 plus penalties of £221,428 in that:

  • Brisha registered for VAT from 01/03/13 and deregistered on 01/04/16
  • Between March 2013 and November 2015 Brisha’s sales on its VAT returns were under-declared by at least £1,052,256. No further VAT returns were submitted by Brisha.
  • On 13/09/17 HMRC issued a VAT assessment in the sum of £201,476 in respect of under-declared sales income between March 2013 and March 2016 which remains unpaid
  • VAT penalties totalling at least £107,111 were also imposed on Brisha which remain unpaid
  • On 05/09/17 HMRC issued Corporation Tax Discovery Assessments totalling £171,905 for the accounting periods ending 28/02/13 to 29/02/16 which remain unpaid
  • Corporation Tax penalties totalling £114,317 were also imposed on Brisha which remain unpaid HMRC has submitted a claim for £639,352 which includes VAT and surcharges on returns submitted and assessments raised prior to September 2017, PAYE and NIC, penalties for the non-submission of a Corporation Tax return plus interest. 

    This information is correct as at 10 / 4 / 2019

    If you believe this page contains any errors, please email with details of the error that you have found.