Name: Giuliano Binanti

Name: SALE E PEPE LTD

Date of Birth: 23 / 5 / 1957

Date Order Starts: 14 / 9 / 2026

Disqualification Length: 2 Years 0 Month(s)

CRO Number: SC6531991of2

Last Known Address: 20, Union Place, EDINBURGH, , , EH1 3NQ

Conduct: Mr Giuliano Binanti (Mr Binanti) allowed Sale E Pepe Limited (Sale) to trade to the detriment of HM Revenue and Customs (HMRC) in respect of Value Added Tax (VAT) from the period ended July 2022 to December 2023 resulting in a loss of at least £98,999 at liquidation in that: • The company submitted VAT returns for the period ended 31 July 2022, due on 7 September 2022, to 31 July 2023, due on 7 September 2023, disclosing a liability in the sum of £82,082. During this period the company made a payment of £1,315. • The company failed in its statutory obligations to file VAT return for the period ended 31 October 2023, due on the 7 December 2023, resulting in HMRC raising an assessment in the sum of £16,109 against which no payments were made. Comparative Treatment • At Liquidation HMRC were the largest creditor with a claim in the sum of £155,367. • The only other creditor at liquidation was the local Council with a claim for £13,332. 

This information is correct as at 27 / 8 / 2026

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