Case details for Defrim Plaku

Name: Defrim Plaku


Date of Birth: 3 / 9 / 1978

Date Order Starts: 22 / 9 / 2021

Disqualification Length: 8 Years 0 Month(s)

CRO Number: 08936556

Last Known Address: 115 Fern Hill Road,, , , , OXFORD,, OX4 2JR

Conduct: Between at least quarter ending June 2014 and quarter ending September 2018, Defrim Plaku caused inaccurate statutory returns to be submitted to Her Majesty’s Revenue & Customs (“HMRC”) on behalf of Café Baba Ltd’s (“Café Baba”) sales, resulting in a liability to HMRC of £150,411: • For the quarters ending June 2014 to September 2018 inclusive, Cafe Baba submitted VAT reclaims of £782, and declared VAT liabilities of £26,985. HMRC records that Cafe Baba paid these declared VAT liabilities in full. • HMRC officers undertook a ‘test-eat’ visit to the Cafe Baba on 26/01/2018. They ordered drinks and cold food and noted during their visit that they paid in cash, their order was not put through the till, and no receipt was offered or obtained. • HMRC informed Mr Plaku in a letter dated 31/01/2018 that Cafe Baba’s VAT affairs were under investigation. • HMRC officers inspected the company records on 15/03/2018. Following this, HMRC raised concerns regarding a significant claim of zero-rated sales related to cold food takeaway orders. • In letters dated 24/07/2018 and 25/10/2018, HMRC requested evidence of the zero-rated sales. • In the absence of evidence of the zero-rated VAT sales, HMRC raised assessments of unpaid VAT for the quarters ending 06/2014 to 09/2018 inclusive, totalling £116,206. • HMRC considered the under declaration to be deliberate and imposed personal penalties against Mr Plaku. • HMRC submitted a final claim in the liquidation of Cafe Baba totalling £150,411, of which £130,623 is claimed in respect of unpaid VAT. • The statements from the bank account owned and operated by Cafe Baba show that between the account opening on 17 December 2014 and liquidation on 19 December 2018, the company received funds totalling £737,395. • In the same period, funds totalling £736,817 were debited from the company bank account, of which £521,838 was debited to a payee identified as ‘Cafe Baba’, and £174,428 was debited to Mr Plaku. • The bank account owned and operated by Cafe Baba does not record any payments to HMRC. 

This information is correct as at 7 / 9 / 2021

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