Case details for SKENDER AJETI



Date of Birth: 2 / 2 / 1967

Date Order Starts: 29 / 10 / 2018

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 08353273

Last Known Address: 11 FOXLAND AVENUE, REDNAL, , , BIRMINGHAM, B45 9QE

Conduct: From at least 7 December 2013, Skender Ajeti (“Mr Ajeti”) caused Luna Rosa Limited (“Luna”) to submit inaccurate returns to HM Revenue & Customs (“HMRC”) for Value Added Tax (VAT) in respect of the periods ended 31 October 2013 through to 31 January 2017 inclusive resulting in an under declaration of VAT liabilities that remained unpaid at the date of Liquidation. VAT

  • Luna was registered for VAT with effect from 17 July 2013.
  • On 20 October 2016 and 22 October 2016, HMRC carried out undercover test purchases at Luna which entailed 8 groups of 2 people attending the premises.
  • Following an analysis of the VAT return for the period ended 31 October 2016 it was ascertained that only one of these 8 test eats had been declared.
  • On 17 January 2017, HMRC made an unannounced visit to the company premises. From examination of the records they were able to ascertain that Luna was voiding cash sales and if a purchase was made by both card and cash the whole amount would be voided and a false transaction produced for the cash part of the sale.
  • On 6 March 2017 Luna submitted a return showing the sum of £5,486 due in respect of the tax period ended 31 January 2017. This remained unpaid at the date of Liquidation.
  • On 24 May 2017 following an inspection of the company’s records, HMRC calculated that returns submitted covering the periods 10/13 through to 01/17 were inaccurate and that VAT totalling £33,469 had been under declared on all periods from 10/13 through to 01/17 inclusive. Together with accrued interest of £1,851 this totalled £35,320.
  • As a consequence of submitting inaccurate returns, Luna also incurred civil penalties totalling £21,750.
  • An assessment for £7,798 was raised in respect of period 04/17, together with surcharges of £1,993 and further interest of £28 making a total liability to HMRC of £72,375 which remained outstanding at the date of Liquidation. Corporation Tax
  • As a consequence of not submitting accurate VAT returns showing all sales made, Luna incurred additional assessed Corporation Tax liabilities on undeclared sales income totalling £17,368 in respect of the period from 9 January 2013 up to 31 January 2016.
  • A further consequence of incurring the additional liabilities was that penalty assessments totalling £11,829 were raised against the company.
  • At the date of Liquidation liabilities to HMRC were at least £101,965, comprising of VAT, Corporation Tax and PAYE/NIC liabilities and accrued interest. Liabilities to other creditors totalled £42,434, which included £9,600 scheduled as being due to the director. 

    This information is correct as at 12 / 10 / 2018

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