Case details for TUDOR MADAN

Name: TUDOR MADAN

Name: TM CONSTRUCTION (NW) LTD

Date of Birth: 20 / 5 / 1992

Date Order Starts: 7 / 6 / 2022

Disqualification Length: 10 Years 0 Month(s)

CRO Number: 11054336

Last Known Address: Apartment 49, Devell House,, 11 Rusholme Place,, , , MANCHESTER,, M14 5TG

Conduct: Tudor Madan (“Mr Madan”) caused TM Construction (NW) Limited (“TM Construction”) to register with HM Revenue & Customs (“HMRC”) for gross payment status under the Construction Industry Scheme (“CIS”) and subsequently failed to cooperate with HMRC enquiries and failed to deliver up to HMRC sufficient records to confirm the legitimacy of the company’s registration. This resulted in HMRC cancelling TM Construction’s gross payment status on the basis of HMRC’s decision that they had reasonable grounds to believe that TM Construction had supplied false information regarding its legitimate activity in construction operations in order to obtain gross status for fraudulent purposes For VAT periods 05/18 to 05/19, while TM Construction had gross payment status, Mr Madan failed to ensure that accurate VAT returns were submitted to HMRC resulting in HMRC raising assessments for VAT under-declarations totalling £393,788 based on CIS records: TM Construction registered for VAT effective from 1 March 2018 as a developer of building projects. TM Construction registered for CIS as a subcontractor on 13 April 2018 and attained gross status on 7 May 2018. On 15 November 2018 HMRC wrote to Mr. Madan (in 2 separate correspondence) firstly requesting a review of the business records and instructing him to submit CIS/PAYE returns and secondly a legal request under Paragraph 1 of Schedule 36 to the Finance Act 2008 instructing Mr. Madan to produce business records; no response was received. On 26 July 2019 HMRC again wrote to Mr. Madan informing him that they would be issuing a VAT assessment based on CIS receipts that TM Construction had received. On 29 August 2019 HMRC wrote to Mr. Madan and confirmed that based on declarations made by TM Construction’s customer on the CIS database they would be raising VAT assessments for VAT quarters 05/18 to 05/19 totalling £393,788. Mr. Madan was given until 16 September 2019 to comment or provide information. On 17 September 2019 HMRC issued TM Construction with a Notification of change of tax treatment which confirmed that their registration for gross payment was cancelled on the basis of HMRC’s decision that they had reasonable grounds to believe that TM Construction had supplied false information regarding its legitimate activity in construction operations in order to obtain gross status for fraudulent purposes and to facilitate fraud within the supply chains that TM Construction’s business was in. On 26 September 2019, in the absence of any contact from Mr. Madan, HMRC issued VAT assessments as per their letter of 29 August 2019; these assessments remained unpaid at liquidation. 

This information is correct as at 18 / 5 / 2022



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