Case details for Luke Struthers

Name: Luke Struthers

Name: SOLE EXCLUSIVE LIMITED

Date of Birth: 12 / 7 / 1987

Date Order Starts: 14 / 9 / 2021

Disqualification Length: 8 Years 0 Month(s)

CRO Number: 08332704

Last Known Address: 6 Ashfield,, , , , WETHERBY,, LS22 7TF

Conduct: Between 1 January 2014 and 31 March 2017 Luke Struthers (Mr Struthers) falsely overclaimed VAT on behalf of Sole Exclusive Ltd by generating fictitious invoices alongside invoices that were for his personal expenditure with a total value of £702,084 in order to obtain VAT repayments to a value of £126,821 to aid the company’s cashflow. • Some of these invoices were also included as expenses in financial statements and Corporation Tax deductions were claimed against them. • HM Revenue & Custom’s total claim in the Liquidation is £517,519. • On 19 July 2017 HMRC issued a Code of Practice 9 notification informing Mr Struthers they had reason to suspect he had committed tax fraud and offered an opportunity to make a Contractual Disclosure (CDF). • Mr Struthers accepted this and submitted a CDF on 25 September 2017 and commissioned an independent tax advisor to create a full and detailed disclosure report addressing incorrectly claimed VAT and any adjustments required for Corporation Tax which was completed on 19 May 2021, this resulted in liabilities being raised by HMRC which the company was unable to repay, leading to its insolvency. 

This information is correct as at 24 / 8 / 2021



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