Name: Mario PULISCIANO

Name: FALCON INTERIORS DESIGN LTD

Date of Birth: 24 / 5 / 1948

Date Order Starts: 1 / 5 / 2025

Disqualification Length: 4 Years Years 0 Month(s)

CRO Number: 08479946

Last Known Address: 35 Oliver Road, , , , Birmingham, B16 9ER

Conduct: Mario Pulisciano (“Mr Pulisciano”) failed to ensure that Falcon Interiors Design Ltd (“Falcon”) met its statutory obligations to HM Revenue & Customs (“HMRC”) and caused Falcon to trade to the detriment of HMRC from 22 April 2016 in respect of PAYE / NIC, resulting in a liability totalling £81,892, and from 07 October 2017 in respect of VAT, resulting in liabilities totalling £59,976. In that: PAYE / NIC • Falcon’s earliest outstanding PAYE/NIC liability fell due on 22 April 2016 in respect of PAYE/NIC for month 10 of 2015/2016 tax year. • Falcon continued to submit PAYE / NI returns until the end of 2022/2023 tax year. • Falcon’s only payment to HMRC in relation to this PAYE/NIC liability was on 14 March 2018 for £1,568, resulting in £81,892 outstanding at liquidation. VAT • Falcon’s partially unpaid VAT liability of £15,224 fell due on 07 October 2017 in relation to the VAT Quarter ended August 2017. • Falcon’s last payment towards its VAT liabilities was £10,000 paid on 09 February 2022 and was allocated against the VAT period quarter ended August 2017. • Falcon last submitted a VAT return for the VAT quarter ended November 2022 claiming a VAT refund of £189. • Falcon was subject to a VAT assessment for the VAT Quarter ended February 2023 totalling £4,189. • At the date of Falcon’s Liquidation £59,976 was owed in respect of VAT Differential treatment • Bank statement analysis of the Falcon business account shows that between 01 April 2022 and 11 July 2023, Falcon received income of at least £194,489 and paid expenses of at least £219,261 of which £0 was paid to HMRC in relation to the liabilities outlined above. • Other creditors debts accrued from February 2023 through to liquidation, whereas HMRC liabilities have accrued from April 2016. • At the point of liquidation, Falcon’s liabilities were £260,854, of which crown was £191,575 (PAYE/NIC £81,892, VAT £63,305, Corporation Tax £46,378). • Falcon ceased trading in May 2023 and was compulsorily wound up on the petition of HMRC on 28 June 2023 

This information is correct as at 17 / 4 / 2025

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