Case details for ALBERTO PACITTI

Name: ALBERTO PACITTI

Name: THE TAILEND TAKEAWAY LIMITED

Date of Birth: 1 / 7 / 1962

Date Order Starts: 6 / 11 / 2018

Disqualification Length: 6 Years 0 Month(s)

CRO Number: SC524553

Last Known Address: 4 FILLYSIDE ROAD, , , , EDINBURGH, EH7 6RF

Conduct: Between 19 January 2016, the date the company was incorporated, to liquidation on the 20 October 2017, Alberto Pacitti (“Mr Pacitti) failed to ensure The Tailend Takeaway Ltd (“TTT”) maintained and/or preserved adequate accounting records, or in the alternative, failed to deliver up such records to the liquidator. As a consequence it has not been possible to account for the following: 1) The position regarding the company’s income:

  • The company did not operate a bank account. In the absence of the accounting records it is not possible to determine the total income received during the period of trading and if any said income was used for the benefit of the company. 2) The position regarding the company’s expenditure:
  • In the absence of accounting records it is not possible to determine the company’s expenditure during the period of trading, and, if any amounts removed where used for the benefit of the company and its creditors. 3) The inability to verify/substantiate the level of remuneration paid to the director and the amounts owed to, or owed by, the director in respect of any director’s loan account. 4) The correct position in relation to Value Added Tax (“VAT”) and PAY As You Earn and National Insurance (“PAYE/NIC”) due to HM Revenue and Customs (“HMRC”):
  • The company submitted their VAT registration on 10 April 2016, with a proposed registration date of 03 April 2016, giving an estimated annual turnover of £235,000.
  • The company submitted returns for the quarters ended 30 June 2016 and 30 September 2016 disclosing a liability of £30,794.71 against which payments totalling £20,522.46 were made, leaving £10,272.25 outstanding at liquidation.
  • The company failed to submit returns for the quarters ended 31 December 2016, 31 March 2017 and 30 June 2017 resulting in HMRC raising assessment and surcharges totalling £47,870.55 against which no payments were made.
  • The company submitted monthly PAYE/NIC returns for the periods ended 05 May 2016 to 05 October 2018 disclosing a liability of £17,809.21 against which payments totalling £2,621.12 were made leaving £15,188.09 outstanding at liquidation. 

    This information is correct as at 19 / 10 / 2018



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