Case details for Kak Soon Mun

Name: Kak Soon Mun

Name: Tung Shing Ltd

Date of Birth: 7 / 12 / 1976

Date Order Starts: 8 / 8 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 08499969

Last Known Address: 3 Severn Green, , , , Nether Poppleton, YO26 6RE

Conduct: From the quarter ended 09/14 until 06/17, Mr Lee failed to ensure Tung Shing Limited (“Tung Shing”) submitted accurate VAT returns to Her Majesty’s Revenue & Customs (“HMRC”), as a result, Tung Shing accrued additional liabilities to HMRC in the total sum of £207,088 in respect of Value Added Tax (VAT). At liquidation, Tung Shing owed £224,549 to HMRC in respect of VAT.

  • TSL registered for VAT on 01 October 2013
  • TSL made annual VAT returns for the periods ending 09/14 to 12/17 showing a total of £192,726 being due to HMRC of which payments were made in full
  • Between 21 October 2016 and 01 February 2017, HMRC carried out eight unannounced test purchases at the restaurant, and on 31 March 2017 HMRC inspected the company records
  • HMRC deduced that takings were being under-declared and their findings resulted in additional assessments being raised in respect of periods ending 09/14 to 06/17
  • On 18 April 2018 HMRC issued assessments due to the under-declaration totalling to £196,497
  • On 23 April 2018 TSL entered into CVL having made no payment towards the additional liability incurred as a result of the under-declarations.
  • of the VAT suppression liability 

    This information is correct as at / /


    Name: Wai Wing Lee

    Name: Tung Shing Limited

    Date of Birth: 22 / 10 / 1980

    Date Order Starts: 14 / 8 / 2019

    Disqualification Length: 6 years Years  Month(s)

    CRO Number: 08499969

    Last Known Address: 5 Lo Grove, , , , Wakefield, wf1 2PR

    Conduct: From the quarter ended 09/14 until 06/17, Mr Lee failed to ensure Tung Shing Limited (“Tung Shing”) submitted accurate VAT returns to Her Majesty’s Revenue & Customs (“HMRC”), as a result, Tung Shing accrued additional liabilities to HMRC in the total sum of £207,088 in respect of Value Added Tax (VAT). At liquidation, Tung Shing owed £224,549 to HMRC in respect of VAT.

  • TSL registered for VAT on 01 October 2013
  • TSL made annual VAT returns for the periods ending 09/14 to 12/17 showing a total of £192,726 being due to HMRC of which payments were made in full
  • Between 21 October 2016 and 01 February 2017, HMRC carried out eight unannounced test purchases at the restaurant, and on 31 March 2017 HMRC inspected the company records
  • HMRC deduced that takings were being under-declared and their findings resulted in additional assessments being raised in respect of periods ending 09/14 to 06/17
  • On 18 April 2018 HMRC issued assessments due to the under-declaration totalling to £196,497
  • On 23 April 2018 TSL entered into CVL having made no payment towards the additional liability incurred as a result of the under-declarations. 

    This information is correct as at 24 / 7 / 2019



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