Case details for Arash Naeimi ZAKER

Name: Arash Naeimi ZAKER

Name: Pizza & Pasta Factory Limited

Date of Birth: 16 / 12 / 1973

Date Order Starts: 12 / 8 / 2021

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 06549283

Last Known Address: 43 Church Road,, , , , Baglan,, SA12 8SU

Conduct: Arash Naeimi Zaker (“Mr Zaker”) failed to ensure Pizza & Pasta Factory Ltd (“Pizza & Pasta”) filed accurate tax returns during the periods covering 2015 to 2019 which resulted in the under declaration of Value Added Tax (“VAT”) of £56,332 and Corporation Tax (“CT”) of £16,094 and a liability to HM Revenue and Customs (“HMRC”) of £204,312 including outstanding unpaid VAT from returns submitted, interest, charges and penalties. • On 26 September 2019, HMRC conducted an unannounced visit to the trading premises and during the visit he disclosed cash income and expenditure that was not included in the tax returns. HMRC used this information to determine the turnover of the company would have been higher than disclosed on the tax returns submitted and raised assessments. • VAT underpayments of £56,332 for the period 1st January 2015 to 2nd June 2019; • Corporation Tax reassessments totalling £16,094 covering the period 1st April 2015 to 31st March 2018; • S455 Corporation Tax Act 2010 charge for overdrawn Directors Loan Account of £25,813 for the period 1st April 2015 to 31st March 2018. • On 11/09/20, HMRC wrote to Pizza and Pasta setting out the penalty being charged under Schedule 24 of the Finance Act 2007 totalling £28,287 for deliberate inaccuracy, comprising of £19,456 for tax year 2015/16 and £8,831 for tax year 2017/18. • At the time of the Winding Up Order on 17 December 2020 the company owed a total of £251,693, comprised of £204,312 to HMRC (the balance after the allegation figures comprises of VAT of £74,347 from the period 1st February 2015 to 16th December 2020 and Corporation Tax, Penalties and interest of £3,439) and other creditors comprised of Trade & Expense £200, Director £17,000, Bank £181 and a Bounce Bank Loan of £30,000. 

This information is correct as at 22 / 7 / 2021

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