Case details for Mohammed Ataur RAHMAN

Name: Mohammed Ataur RAHMAN

Name: Higham Spice Ltd

Date of Birth: 29 / 9 / 1971

Date Order Starts: 23 / 8 / 2021

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 08140494

Last Known Address: 73 Bouverie Road, , , , London, N16 0AD

Conduct: From 01 February 2016 to 12 October 2020, Mohammed Ataur Rahman (“Mr Rahman”), failed to ensure Higham Spice Limited trading as Kushboo (“Higham”) complied with its statutory obligations to register for Value Added Tax (VAT), when he knew or ought to have known that turnover had exceeded the VAT threshold, resulting in an outstanding VAT liability of £103,514 at liquidation. • Financial accounts for the year ending 31 July 2017 detail turnover as £137,340. Mr Rahman signed and approved the accounts on 27 February 2018. The VAT threshold as at 1 April 2017 and thereafter is £85,000 in a 12-month period. • Financial accounts for the year ending 31 July 2018 detail turnover as £155,121. Mr Rahman signed and approved the accounts on 08 March 2019. • Financial accounts for the year ending 31 July 2019 detail turnover as £182,526. Mr Rahman signed and approved the accounts on 25 May 2020. • HMRC commenced an investigation into Higham’s VAT affairs on 24 February 2020. From their review of filed corporation tax returns and third-party information, HMRC calculated that Higham’s turnover exceeded the VAT threshold in December 2015. Higham should have registered for VAT by 01 February 2016 at the latest. • As a result, HMRC issued a VAT assessment of £103,513 for the period 01 February 2016 to 12 October 2020. No payments have been made against this liability and it remains outstanding at liquidation. • At liquidation trade creditors are owed £5,260, Banks £25,000 in respect of a Bounce Back Loan, HMRC in respect of Pay as you Earn (PAYE) and CT totalling £6,150, £3,926 to Mr Rahman and £103,513 in respect of VAT. 

This information is correct as at 2 / 8 / 2021



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