Case details for ZAYYAF SALEEM

Name: ZAYYAF SALEEM

Name: Grill N Grill Limited

Date of Birth: 25 / 10 / 1988

Date Order Starts: 11 / 10 / 2018

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 08261746

Last Known Address: 23 Brook Avenue, , , , Middlesex, HA9 8PH

Conduct: Mr Zayyaf Saleem (“Mr Saleem”) caused Grill N Grill Limited (“Grill”) to suppress and conceal sales figures which resulted in the company under declaring and under paying Value Added Tax (“VAT”), Corporation Tax (“CT”), Pay As You Earn (“PAYE”) and National Insurance Contributions (“NIC”) in that:

  • on 19 August 2016 HM Revenue & Customs (“HMRC”) Officers visited Grill’s trading premises and inspected the company’s till rolls and other records;
  • examination of the till rolls showed net sales for that day of £758 compared with the last accounts to 31 October 2014 which recorded net sales of £158 a day;
  • further analysis by HMRC between August 2016 and December 2016 identified daily net sales averaging £720 resulting in the conclusion that sales were omitted from VAT and CT returns;
  • HMRC raised assessments for under declared VAT estimated at £132,609 for the period 07/13 to 01/17 plus interest and charges of £7,895;
  • Grill submitted VAT returns for quarter periods ended 07/13 to 10/14 and paid the £6,814 due on the returns in full;
  • Grill submitted VAT returns for quarter periods ended 01/15 to 10/16 showing £24,754 due but only made two payments in the sum of £898 against the liabilities.
  • HMRC raised assessments for quarter periods ended 01/17 and 04/17 in the sum of £19,738 and imposed penalties and interest charges of £5,758.
  • HMRC claim in respect of VAT totals £189,856.
  • HMRC raised assessments for under declared CT on profits totalling £63,071 plus interest and charges of £2,917;
  • HMRC visit identified the number of staff present was far more than declared on Real Time Information returns and assessments were raised for under declared PAYE/NIC totalling £103,805 plus interest of £4,806;
  • Total payments to HMRC during the period of trading were £7,812;
  • The claim by HMRC in the Liquidation is £364,454 out of total creditors of £402,268. 

    This information is correct as at 24 / 9 / 2018



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