Case details for AUGUST JOSHI

Name: AUGUST JOSHI

Name: Habeo Ltd

Date of Birth: 8 / 1 / 1965

Date Order Starts: 23 / 3 / 2020

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 05945857

Last Known Address: 44b, Lancaster Road, , , Salford, M6 8AW

Conduct: Mr August Joshi (“Mr Joshi”) failed to ensure that Habeo Ltd (“Habeo”) fulfilled its statutory obligations to submit returns and remit taxes when due to HM Revenue and Customs (HMRC) and caused the company to trade to the detriment of HMRC from 8 May 2015. In that: VAT • When Mr Joshi became the sole director on 25 September 2014 the company had a liability of £13,460.63 in respect of VAT returns for the three quarters 09/13 to 03/14 and an assessment for the 06/14 quarter. • The return for the 06/14 quarter was submitted on 7 August 2015 and gave rise to an additional liability of £3,200.66. • Returns for the nine quarters 03/15 to 03/17 quarters were submitted and gave rise to an additional VAT liability of £48,652.90 and surcharges of £7,297.88. • The company ought to have submitted a return and paid the VAT due for the period 1 January 2015 to 31 March 2015 by 7 May 2015. • The company, under the control of Mr Joshi, was therefore in arrears for VAT from 8 May 2015. • In the period from 8 May 2015 to cessation of trade in April 2017 the liability increased by £48,652.90, excluding surcharges. Comparative treatment • Habeo’s bank statements show that in the period 8 May 2015 to 15 September 2017 when the account was closed Habeo made payments totalling £649,798.27 of which at least £154,403.93 was paid to Mr Joshi. Although £12,998.00 was paid to HMRC for PAYE there were nil payments for VAT over the period 8 May 2015 to 15 September 2017. 

This information is correct as at 9 / 3 / 2020



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