Case details for Parvinder  More

Name: Parvinder  More


Date of Birth: 26 / 10 / 1961

Date Order Starts: 20 / 5 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 09199032

Last Known Address: 7 St. Marks Close, Great Wyrley, WALSALL, , , WS6 6PZ

Conduct: From 31 December 2014 onwards Parvinder More (“Mr More”) caused More Booze Limited (“More Booze”) to submit inaccurate returns to HM Revenue and Customs (“HMRC”) for Value Added Tax (“VAT”) which resulted in an under-declaration of VAT liabilities in the sum of £94,395 (excluding interest) and a civil penalty of £59,463 that remained unpaid at the date of liquidation. HMRC’s claim in liquidation amounts to £179,583 of which £94,395 is in respect of VAT, a civil penalty of £59,463, corporation tax of £17,410, alcohol duty of £2,362 and interest of £5,953.

  • On 17 November 2016 HMRC made an unannounced visit to the company’s trading premises, following which HMRC carried out an investigation into the VAT position for More Booze. As a result of their investigation, HMRC determined that the company had failed to account for all of the stock held and had therefore under-declared the VAT due to HMRC;
  • HMRC raised officer’s assessments for the under-declared VAT on unrecorded sales for the VAT periods 12/14 to 03/17. The amount assessed as due was £94,395, the calculation of which was based on the seized stock, till data, stock take information and notes taken at the time of the visit concerning the VAT liability rates for the different types of product held out for sale in the shop. Additionally HMRC raised a civil penalty of £59,463 and interest of £5,953.
  • The business was sold in February 2017, therefore the VAT assessments raised by HMRC for the periods 06/17 to 06/18 totalling £6,680 have been deducted from HMRC’s claim of £186,263 for the purpose of the allegation;
  • As at the date of liquidation More Booze had liabilities of £180,783 of which £179,583 was owed to HMRC and trade creditors £1,200 

    This information is correct as at 30 / 4 / 2019

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