Case details for BIJAY GIRI



Date of Birth: 15 / 2 / 1976

Date Order Starts: 22 / 7 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 08612623

Last Known Address: Flat 5, Apsley House, 115 High Street, , Aldershot, GU11 1TP

Conduct: By deliberately suppressing cash takings Mr Bijay Giri (“Mr Giri”) failed to ensure that Malinggo Restaurant Ltd (“Malinggo”) accounted accurately for VAT from 01 March 2015 until 27 March 2018 and Corporation Tax from 06 September 2013 until 27 March 2018, and pay the liabilities as and when they fell due, as follows: VAT

  • An unannounced inspection by HM Revenue and Customs (“HMRC”) took place on 15 February 2018.
  • HMRC raised an Officer’s Assessment of £11,962 plus interest of £482 in respect of the periods ending March 2015 to December 2017 as a result of under declared sales.
  • In addition, £39,391 was outstanding in respect of the VAT returns submitted by Malinggo and surcharges. This consists of the balance for the 06/16 return, the surcharge for the 06/16 return and the returns and surcharges for the period ending 09/16 through to the period ending 12/17.
  • At the date of liquidation, £51,835 was outstanding in respect of VAT returns, surcharges, the assessment for the under declared sales and interest. Corporation Tax
  • As a result of the unannounced visit and subsequent investigations, HMRC issued the company with an assessment for £11,443 for under declared profits for the periods ending 30 June 2014, 30 June 2015, 30 June 2016 and 30 June 2017.
  • Interest has been charged at £345.
  • At the date of liquidation, £11,788 was outstanding in respect of Corporation Tax. Total HMRC liability
  • At liquidation HMRC have claimed a total liability of £65,995, which includes £2,372 in respect of PAYE and NIC. Director’s Loan Account As a result of the under declared profits for the Corporation Tax, HMRC calculated that his DLA was overdrawn by £66,143. 

    This information is correct as at 1 / 7 / 2019

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