Case details for Nurmiah CHOUDHURY

Name: Nurmiah CHOUDHURY

Name: Moghul Restaurant Limited

Date of Birth: 22 / 2 / 1970

Date Order Starts: 15 / 6 / 2022

Disqualification Length: 8 Years 0 Month(s)

CRO Number: 08248250

Last Known Address: 18 Stockmoor Drive,, , , , BRIDGWATER,, TA6 6AH

Conduct: Nurmiah Choudhury (‘Mr Choudhury’) failed to ensure that Moghul Restaurants Ltd (‘MRL’) recorded all sales made and as a consequence caused false Corporation Tax (‘CT’) returns to be submitted to HM Revenue & Customs (‘HMRC’). He further failed to register MRL for VAT when its income had exceeded the threshold for registration and therefore did not account to HMRC for VAT due from its incorporation in October 2012 to its cessation in March 2019. HMRC’s claim in the liquidation totals £434,074. In that: • HMRC commenced an investigation into CT returns submitted by MRL in July 2015; • After investigation it was found that MRL’s records of sales were inadequate and that cash receipts had been paid into his personal bank account without being recorded or declared to HMRC; • HMRC concluded that turnover had been under-reported and assessments were raised for additional CT due, totalling £84,917 for the periods ended 9 October 2013 to 31 October 2017. o After allocation of payments made, CT of £81,458 remained outstanding at the liquidation date; • As a consequence of the undisclosed assessed turnover, it was determined that MRL had breached the registration threshold for VAT and it was compulsorily registered by HMRC on 22 March 2019, with effect from 16 October 2012; • No return was filed by MRL and HMRC raised an assessment for £162,345 for the period October 2012 to April 2019; o Further assessments were raised to the liquidation date, however he advised the liquidator that MRL had ceased trading on 30 March 2019; • No payments were made towards the assessments and at least £162,345 remains outstanding for VAT; • No record was kept of his drawings; o HMRC estimated that these totalled £194,063 in the period from incorporation to 31 October 2017; • Penalties were issued by HMRC for deliberate inaccuracies in reporting CT, of £46,146, and a personal liability notice for this sum was also sent to him; • Further penalties totalling £109,850 were issued in respect of VAT, of which £96,595 was in respect of a ‘deliberate failure to notify’ and he was also made personally liable for this latter amount. • He did not ensure that a full record was maintained of cash drawn from MRL by him or for his benefit and failed to co-operate fully with HMRC’s investigation by failing to provide information requested in a timely manner and/or at all, leading to penalties totalling £3,340 being issued. 

This information is correct as at 26 / 5 / 2022



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