Case details for Catia Moura Dos Santos Rodrigues

Name: Catia Moura Dos Santos Rodrigues

Name: Braga Ltd t/a Bariloche

Date of Birth: 30 / 9 / 1982

Date Order Starts: 15 / 11 / 2023

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 10679412

Last Known Address: 18 Westmacott Drive,, , , , FELTHAM,, TW14 9RN

Conduct: Between 01 April 2017 and 22 May 2019, Mrs Catia Moura Dos Santos Rodrigues (“Mrs Rodrigues”), by abrogating her duties as the sole director of Braga Ltd t/a Bariloche (“Braga”), failed to ensure Braga registered for VAT when it exceeded the VAT threshold and failed to ensure Braga correctly declared its Corporation Tax liabilities. VAT On 14 September 2018, Mrs Rodrigues signed a “Contractual Disclosure Facility Undertaking” with HMRC admitting that she had deliberately underdeclared sales/VAT in respect of Braga from 20 March 2017 to 30 June 2018; On 07 October 2018, Mrs Rodrigues submitted an application for registration for VAT effective on 01 April 2017; Braga submitted a VAT return for the period from 01 April 2017 to the quarter ended 12/18, which disclosed VAT liabilities totalling £41,931. No payments were made against this liability; HMRC’s claim in the liquidation in respect of VAT is £47,850, which includes a VAT assessment for the quarter ended 03/19 for £5,600; Corporation Tax On 14 September 2018, Mrs Rodrigues signed a “Contractual Disclosure Facility Undertaking” with HMRC admitting that she had deliberately underdeclared Corporation Tax in respect of Braga; On 19 May 2020, HMRC raised Corporation Tax assessments for undeclared profits and undeclared director’s loan accounts for the accounting periods ended 31 March 2018 and 31 March 2019 totalling £33,280 plus interest of £752; HMRC’s claim in the liquidation in respect of Corporation Tax is £34,032. 

This information is correct as at 26 / 10 / 2023



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