Case details for Davood Ataei-Khoshro

Name: Davood Ataei-Khoshro

Name: Prima Bar Limited

Date of Birth: 31 / 5 / 1980

Date Order Starts: 8 / 4 / 2020

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 05047582

Last Known Address: 12 Snowy Way,, Hartford,, , , HUNTINGDON,, PE29 1LQ

Conduct: For the periods ending 31st March 2013 to 30th June 2016 Mr Davood Ataei-Khoshro caused Prima Bar Limited (“Prima Bar”) to file inaccurate VAT returns to HMRC, which resulted in Prima Bar under-declaring and underpaying VAT and Corporation Tax and for the VAT periods ending 30 September 2016 and 31 December 2016 failed to submit requisite VAT returns to HMRC with the result that HMRC advised of revised liabilities in the sum of £198,157.60. In that: - a) HMRC made unannounced visits in August, September and December 2016 to Prima Bar during which test purchases were carried out. As a result of their investigation, HMRC determined that Prima Bar had failed to record cash sales and had therefore under-declared the VAT due to HMRC. b) HMRC raised revised Officer Assessment Bearing Tax totalling £71,114.00 against Prima Bar for the periods ending 31 March 2013 and 30 June 2016 as a result of under-declared sales. c) VAT assessments totalling £13,146 were raised by HMRC for the VAT periods ending 30 September 2016 and 31 December 2016. d) Interest totalling £4,024 was raised for the VAT periods ending 31 March 2013 to 31 December 2016. e) HMRC also re-assessed Prima Bar’s Corporation Tax liability for the periods ending 31st March 2014 to 31st March 2016 due to the additional profit with the result that £53,896.60 remained outstanding at the date of liquidation. f) HMRC raised Regulation 80 Income Tax totalling £2,364.63 for the 2013/14 to 2015/16 tax years against Prima Bar as the amount of takings considered to have been suppressed were treated as drawings. g) RTI PAYE TAX CIS liabilities totalling £4,333.33 for the 2016/17 tax year and accrued interest totalling £4,296.91 remained outstanding at the date of liquidation. h) Revised penalties totalling £44,982.13 were also raised against Prima Bar as a result of its failure to deal properly with its tax affairs. i) HMRC has informed of revised outstanding liabilities totalling £198,157.60 whilst other creditors totalled £3,136.00 at the date of liquidation. 

This information is correct as at 12 / 5 / 2020

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