Case details for Nursel Adams

Name: Nursel Adams

Name: Top Drawer Entertainment Ltd

Date of Birth: 5 / 3 / 1984

Date Order Starts: 16 / 11 / 2021

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08300443

Last Known Address: 34 Sperling Drive,, , , , HAVERHILL,, CB9 9SH

Conduct: Nursel Adams (“Mrs Adams”) failed to ensure that Top Drawer Entertainment Ltd (“TDEL”) complied with its statutory obligations to HM Revenue & Customs (“HMRC”) to ensure it was registered for Value Added Tax (“VAT”) when its sales exceeded the threshold for registration from the quarter ending 08/17 leading to assessments for VAT totalling £167,331, which remained unpaid at the time of liquidation. • A trader must register with HMRC for VAT if the business’ VAT taxable turnover is more than the statutory limit; • On 02 July 2018 during a telephone conversation with HMRC Mrs Adams was advised that they needed to see her records to see if the company was below the VAT threshold. TDEL deregistered for VAT on 08 August 2017 and continued to trade over the VAT threshold from 01 September 2017 without making returns or payments to HMRC. • On 08 October 2019 as a result of TDEL’s Corporation Tax returns, HMRC notified Mrs Adams that as a result of their review, she should not have de-registered TDEL for VAT. HMRC subsequently re-registered the company for VAT and backdated it to 09 August 2017. • On 23 October 2020, HMRC assessed that £55,802 was due for the period 1 September 2017 to 01 January 2019. VAT penalties were also issued totalling £21,562. • Mrs Adams allowed TDEL to trade above the HMRC VAT threshold after 09 August 2017 and did not re-register for VAT or make any VAT returns. • On 12 November 2020 at the time of liquidation, £167,331 (including penalties and interest) remained unpaid for VAT liabilities. 

This information is correct as at 2 / 11 / 2021


Name: DEAN Adams

Name: Top Drawer Entertainment Ltd

Date of Birth: 8 / 3 / 1970

Date Order Starts: 16 / 11 / 2021

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08300443

Last Known Address: Pipers Bench,, Roundwood Rucklers Lane,, , , KINGS LANGLEY,, WD4 8BE

Conduct: Dean Justin Adams (“Mr Adams”) failed to ensure that Top Drawer Entertainment Ltd (“TDEL”) complied with its statutory obligations to HM Revenue & Customs (“HMRC”) to ensure it was registered for Value Added Tax (“VAT”) when its sales exceeded the threshold for registration from the quarter ending 08/17 leading to assessments for VAT totalling £167,331, which remained unpaid at the time of liquidation. • A trader must register with HMRC for VAT if the business’ VAT taxable turnover is more than the statutory limit; • On 02 July 2018 during a telephone conversation with HMRC Mr Adams was advised that they needed to see his records to see if the company was below the VAT threshold. TDEL deregistered for VAT on 08 August 2017 and continued to trade over the VAT threshold from 01 September 2017 without making returns or payments to HMRC. • On 08 October 2019 as a result of TDEL’s Corporation Tax returns, HMRC notified Mr Adams that as a result of their review, he should not have de-registered TDEL for VAT. HMRC subsequently re-registered the company for VAT and backdated it to 09 August 2017. • On 23 October 2020, HMRC assessed that £55,802 was due for the period 1 September 2017 to 01 January 2019. VAT penalties were also issued totalling £21,562. • Mr Adams allowed TDEL to trade above the HMRC VAT threshold after 09 August 2017 and did not re-register for VAT or make any VAT returns. • On 12 November 2020 at the time of liquidation, £167,331 (including penalties and interest) remained unpaid for VAT liabilities. 

This information is correct as at 2 / 11 / 2021



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