Case details for JONATHAN KA HO UNG



Date of Birth: 12 / 7 / 1991

Date Order Starts: 22 / 11 / 2022

Disqualification Length: 8 Years 0 Month(s)

CRO Number: 09227118

Last Known Address: UNIT B 9/F TOWER 5, 1 , SHEUNG FOO ST, ONE ,, , , , HOMANTIN ,,

Conduct: In the period 1 June 2019 to 30 November 2020 Jonathon Ka Ho Ung (“Mr Ung”) caused Janven Ltd (“Janven”) to fail to declare and pay £1,886,076 of VAT to HMRC in that: • Both the VAT 1 and VAT 5 submitted to HMRC by or on behalf of Janven Limited are clear that the company was, or would be, supplying goods to its customers in the UK via its websites; • On 17 November 2017 Janven signed a merchant services agreement with the payment provider; • The Merchant Services agreement signed by Janven with the payment provider clearly identifies Janven as a “Merchant”, and notes that “The Merchant wishes to obtain certain services from Worldpay for the purposes of processing payments from buyers;” • On 31 January 2020 Janven requested to the payment provider that sales were made via a website associated with Janven. • The payment provider detailed the sales made by Janven in the period 1 June 2019 to 30 November 2020 that were paid for in GBP, via a credit/debit card issued in the UK, linked to a UK IP address and were made to UK customers; • The VAT due on the sales totalled £1,886,076 which was not declared or paid to HMRC. • This was a continuation of the trading style of an associated company from which it took over the Merchant Agreement, which also failed to submit VAT returns or payments on its sales. 

This information is correct as at 1 / 11 / 2022

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