Case details for ABU HASAN KHAN



Date of Birth: 16 / 8 / 1986

Date Order Starts: 20 / 12 / 2022

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 08455369

Last Known Address: 4 Glen Court,, Glen Close,, , , HINDHEAD,, GU26 6QT

Conduct: Mr Abu Hasan Khan failed to ensure that Pipasha Tandoori Restaurant Ltd (‘PTR’) complied with its statutory obligations to HM Revenue & Customs (‘HMRC’) by not providing accurate information regarding PTR’s income in VAT and Corporation Tax (‘CT’) returns. HMRC raised assessments for additional CT due for the accounting periods 30 November 2014 and 2016 and VAT for the quarters November 2014 to November 2017, totalling £49,366. In that: HMRC identified that PTR was declaring very few cash sales and in October 2017 a cash test purchase was made; Following this, HMRC visited PTR’s premises to undertake a cashing up exercise and then collected its records for review; The review identified that the test cash purchase and other cash purchases observed at the time, were not included in the records; It was concluded that the records were therefore incomplete and the submitted VAT and CT returns were inaccurate; Further cash purchases were found to be absent from the records following a subsequent visit by HMRC; HMRC estimated that income totalling £129,479 had not been declared in the accounts for the years ended 30 November 2014 to 2017, which it considered to be additional director drawings; Assessments were raised for CT for the accounting periods ended 30 November 2014 to 2016, although for procedural reasons that for 2015 was later cancelled; CT due for 2014 and 2016 was assessed at £28,685; VAT for the quarters November 2014 to November 2017 was assessed as £20,681 The assessments raised can only be an estimate as full cash records have not been produced to HMRC. 

This information is correct as at 1 / 12 / 2022

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