Case details for Saroj LAL

Name: Saroj LAL


Date of Birth: 20 / 10 / 1975

Date Order Starts: 19 / 8 / 2021

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08169134

Last Known Address: 1 Katherine Gardens,, , , , ILFORD,, IG6 2LF

Conduct: Saroj Lal (“Ms Lal”) caused Sizzling Pizza Limited (“Sizzling”) to breach its statutory obligations in that she failed to ensure that Sizzling registered for VAT and PAYE/NIC at the appropriate time, submit VAT returns, submit accurate PAYE/NIC returns and make correct payments in respect of VAT/PAYE and NIC liabilities to HM Revenue & Customs (“HMRC”) from February 2014, resulting in estimated VAT and PAYE/NIC liabilities totalling £143,327 and £74,441 respectively (plus penalties), in that: • Sizzling was incorporated on 6 August 2012 and commenced trading from that date as a takeaway. • A company must register for VAT with HMRC if its VAT taxable turnover exceeds the VAT threshold, which was between £79,000 and £85,000 per year during the years that Sizzling traded. • Sizzling was subject to an investigation by HMRC (including an examination of the company’s records) which found that it was liable for historic VAT liabilities. Accordingly, HMRC made an application on 8 January 2020 to compulsorily register Sizzling for VAT with effect from 1 February 2014 and raised VAT assessments totalling £143,327 (£132,923 for 1 February 2014 to 30 April 2020, £3,200 for 1 May 2020 to 31 July 2020 and £7,204 for 1 August 2020 to 31 October 2020). • HMRC raised penalties of £25,530 in respect of the VAT liability. • She failed to ensure that Sizzling submitted any returns for the period after Sizzling was compulsorily registered for VAT on 8 January 2020. • Sizzling was registered for PAYE with effect from 1 August 2015 and made the first Real Time Information return for the period ended 5 May 2016. • Sizzling was subject to an investigation by HMRC, as a consequence of which HMRC found that Sizzling had failed to register at the correct time for a PAYE scheme and to submit PAYE/ NIC returns for the period from 1 September 2012 to 31 July 2015. Furthermore, between 1 September 2012 and 5 April 2019 Sizzling failed to make correct returns of director and employee pay which resulted in additional PAYE and NIC (£41,449 and £32,992 respectively) due in respect of the period from 6 April 2014 to 5 April 2019. • HMRC raised penalties of £9,969 in respect of the PAYE/NIC liability. • The statement of affairs filed within the liquidation proceedings showed a total liability owed to HMRC of £174,770. 

This information is correct as at 30 / 7 / 2021

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