Case details for Abdul Ghani

Name: Abdul Ghani

Name: Mumbai Masala (Alfreton) Limited

Date of Birth: 26 / 1 / 1967

Date Order Starts: 17 / 4 / 2019

Disqualification Length: 6 Years  Month(s)

CRO Number: 08970738

Last Known Address: 184 Almond Street, , , , Derby, DE23 6LY

Conduct: Abdul Manneer Ghani (Mr Ghani) failed to ensure that Mumbai Masala (Alfreton) Ltd (MMA) registered for VAT when due the VAT threshold was exceeded and pay appropriate VAT liabilities from 1 September 2014; and failed to ensure that MMA filed accurate Corporation Tax returns for the years ending 30 April 2015 and 2016 and pay the appropriate tax liabilities, in that:

  • MMA filed accounts for the years to 30 April 2015 and 2016 declared turnover of £77,461 and £80,648 respectively.
  • HMRC officers noted that card and online sales data indicated sales of £172,691 and £136,783 in the same periods.
  • HMRC officers visited MMA’s trading premises on 18 November 2016 and determined that cash sales represented 41% of takings.
  • Based on the findings of their visit, and the card / online sales, HMRC estimated actual turnover to be £206,329 and £251,688 in the years ending 30 April 2015 and 2016 respectively, and concluded that MMA should have registered for VAT by 1 September 2014.
  • MMA’s bank statements show income of £148,509 for the year to 30 April 2016, of which £1,170 were cash deposits.
  • Unable to pay its tax liabilities, MMA entered Creditors Voluntary Liquidation on 17 January 2018 with unsecured creditors totalling £278,812.
  • HMRC’s claim in the liquidation includes £120,712.85 for estimated under-declared Corporation Tax for the periods ending 30 April 2015 and 2016, £84,475 penalties, and £66,586 for estimated unpaid VAT from 1 September 2014 to 17 November 2016.
  • Mr Ghani’s failure to ensure that MMA registered for and paid its VAT liabilities, and correctly declare and pay its Corporation Tax liabilities materially caused or contributed to the company’s insolvency. 

    This information is correct as at 27 / 3 / 2019

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