Case details for Nazrul ISLAM

Name: Nazrul ISLAM

Name: Naz's (UK) Limited T/A Naz's Cuisine

Date of Birth: 20 / 1 / 1973

Date Order Starts: 27 / 10 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07436660

Last Known Address: 118 Mercer Way,, , , , ROMSEY,, SO51 7QH

Conduct: From at least March 2017 to liquidation in June 2018, whilst acting as a director, Nazrul Islam (“Mr Islam”) caused or allowed Naz’s (UK) Limited to trade to the detriment of HM Revenue & Customs (“HMRC”) and/or failed to deal with its tax affairs as regards PAYE, VAT and Corporation Tax, in that: • HMRC’s final claim as at 27 December 2018 was £143,485.78 • Unpaid PAYE payments date back to the periods 2011/2012, 2017/2018 and 2018/2019 • Unpaid VAT payments date back to the periods ending 01/15, 04,15, 07,15, 10,15, 01/16, 04/16, 07/16, 10,16, 01/17, 04/17, 07/17, 10/17, 01/18, 04/18 and 07/18, following assessments issued by HMRC for under declared tax. • The VAT assessments (calculated on 26 April 2017) plus interest were for £25,284.14, raised to cover under-declarations of VAT over five years from the period ending 04/2012, plus penalties • No payments were received in respect of these VAT assessments by the date of liquidation on 18 June 2018. • Unpaid corporation tax payments date back to the periods 2010/2011, 2011/2012, 2012/2013, 2013/2014 and 2014/2015. • HMRC’s records and the company’s bank statements show that the last significant payment made to HMRC was on 10 March 2017, some 15 months prior to the date of liquidation. The bank statements show that during the period 13 January 2017 up to liquidation on 18 June 2018, a total income of £139,986.31 was paid into the company’s current bank account, with total payments made out of the account of £139,235. Of these payments only £6,217.28 was paid to HMRC. 

This information is correct as at 29 / 10 / 2021


Name: Luthfun Nessa Khanom

Name: Naz's (UK) Limited T/A Naz's Cuisine

Date of Birth: 21 / 1 / 1943

Date Order Starts: 1 / 10 / 2021

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07436660

Last Known Address: 11 Mountbatten Avenue, , , , ROMSEY, SO51 8DW

Conduct: From at least March 2017 to liquidation in June 2018 Luthfun Nessa Khanom (“Mrs Khanom”) caused or allowed Naz’s (UK) Limited (Naz’s) to trade to the detriment of HM Revenue & Customs (“HMRC”) and/or failed to deal with its tax affairs as regards PAYE, VAT and Corporation Tax, when she knew or ought to have known that Naz’s was insolvent, in that: • The financial statements for the years ended 30 November 2014 and 2015 were signed by Mrs. Khanom on 03/08/15 and 22/08/16, showing respective net liabilities of £24,404 and £34,426 which increased to £175,013 at liquidation. • HMRC’s final claim as at 27 December 2018 was £143,485.78 • Unpaid PAYE payments date back to the periods 2011/2012, 2017/2018 and 2018/2019 • Unpaid VAT payments date back to the periods ending 01/15, 04,15, 07,15, 10,15, 01/16, 04/16, 07/16, 10,16, 01/17, 04/17, 07/17, 10/17, 01/18, 04/18 and 07/18, following assessments issued by HMRC for under declared tax. • The VAT assessments (calculated on 26 April 2017) plus interest were for £25,284.14, raised to cover under-declarations of VAT over five years from the period ending 04/2012, plus penalties • No payments were received in respect of these VAT assessments by the date of liquidation on 18 June 2018. • Unpaid corporation tax payments date back to the periods 2010/2011, 2011/2012, 2012/2013, 2013/2014 and 2014/2015. • HMRC’s records and the company’s bank statements show that the last significant payment made to HMRC was on 10 March 2017, some 15 months prior to the date of liquidation. The bank statements show that during the period 13 January 2017 up to liquidation on 18 June 2018, a total income of £139,986.31 was paid into the company’s current bank account, with total payments made out of the account of £139,235. Of these payments only £6,217.28 was paid to HMRC 

This information is correct as at 13 / 9 / 2021



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