Case details for Mohammed Yahya KHAN

Name: Mohammed Yahya KHAN

Name: HAY MARKET RESTAURANT LIMITED

Date of Birth: 24 / 4 / 1969

Date Order Starts: 11 / 6 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08917696

Last Known Address: 3 Ettrick Road,, , , , EDINBURGH, EH10 5BJ

Conduct: Mohammed Yahya Khan (“Mr Khan”) failed to ensure that Hay Market Restaurant Limited (the “Company”) complied with its statutory obligations to submit returns and payments in full due to Her Majesty’s Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from at least 7 September 2014 until liquidation and as a result at liquidation HMRC was owed at least £158,697.37.In that: VAT

  • The Company did not file VAT returns for the duration of trading.
  • In the absence of filed VAT returns HMRC raised six assessments for the six periods ended 07/14, 10/14, 01/15, 04/15, 07/15 & 10/15 in the total sum of £8,149. The Company paid these liabilities in full.
  • On 11 December 2015 HMRC raised a surcharge for the period ended 10/15 in the sum of £189.30 which the Company paid in full. On 5 January 2017 HMRC replaced that surcharge with a surcharge in the higher amount of £644.80 and allocated the earlier payment of £189.30 against the later surcharge. The balance of £455.50 remained due and outstanding at liquidation.
  • Following an examination by HMRC of the Company records HMRC raised on 5 January 2017 an Officer’s Assessment in respect of under assessed VAT by the Company for the nine quarters ended 07/14, 10/14, 01/15, 04/15, 07/15,10/15, 01/16, 04/16 & 07/16 totalling £92,974.00 plus interest of £4,496.69. On 5 January 2017 HMRC raised surcharges for four of those quarters totalling £4,890.40. On 5 April 2017 HMRC raised civil penalties in respect of the same nine quarters totalling £23,894. The Company made no payments and these liabilities all remained outstanding at liquidation.
  • In the absence of filed VAT returns HMRC raised three assessments for the periods ended 10/16, 01/17 & 04/17 in the total sum of £26,612 and two surcharges for periods ended 10/16 & 01/17 totalling £2,826. The Company made no payments and these liabilities all remained outstanding at liquidation.
  • HMRC applied further interest totalling £2,548.78 that remained due and outstanding at liquidation.
  • At liquidation, the submitted claims comprised HMRC (£217,132.49), the local city council (£11,534.50), and one trade creditor (£319.97). 

    This information is correct as at 23 / 5 / 2019



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