Case details for Bandele Olatokunbo ATTAH

Name: Bandele Olatokunbo ATTAH

Name: Bizitas Limited

Date of Birth: 13 / 10 / 1963

Date Order Starts: 2 / 6 / 2020

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 10145796

Last Known Address: 36A Box Ridge Avenue, , , , Purley, CR8 3AQ

Conduct: Allegation 1. Bandele Olatokunbo Attah (“Mr Attah” failed to ensure that Bizitas Limited (“Bizitas”) complied with its statutory obligations to submit returns and make payments as and when due to HM Revenue and Customs (HMRC) in respect of Value Added Tax (VAT), PAYE and NIC during the period from when trading commenced in May 2016 to the date of liquidation on 13 March 2019 in that: • Mr Attah confirmed to the Official Receiver that the company commenced trading in May 2016 and HMRC documentation shows that the company was registered for VAT with effect from 1 September 2016. • The company went into compulsory liquidation on 13 March 2019 having failed to submit any VAT returns to HMRC during the entirety of its trading and at the date of liquidation the company’s VAT returns were therefore outstanding for approximately 30 months. • As the company filed no VAT returns and made no payments in respect of VAT, HMRC raised officers’ and auto assessments for the nine VAT periods 10/16 to 01/19. HMRC also wrote to the company regarding its VAT liabilities on at least two occasions (10 April 2017 and 7 June 2017) to request payment and Notices of assessment and Statements of Account for assessed amounts calculated on 15 May 2017, 22 May 2017 and 17 August 2017 were sent to the company’s address. • No payments were made in respect of the assessed VAT liability, leading to the company incurring surcharges, penalties and interest on the assessed amounts. • HMRC have filed a claim in the liquidation in the amount of £101,960. The VAT claim totals £78,996 and includes unpaid surcharges, penalties and interest. The balance of £22,964 relates to outstanding PAYE, NIC and Student Loan Repayments which had been subtracted by the company but not paid over to HMRC. This is made up as follows: 2017/18 (£17,499) and 2018/19 (£5,265). 2. Mr Attah failed to ensure that Bizitas maintained or preserved adequate accounting records and/or in the alternative failed to deliver up to the Official Receiver such records as were maintained for the period from 01 August 2017 to 13 March 2019, the date of liquidation. As a result the Official Receiver has been unable to verify the following: • Company bank statements show that between 2 August 2017 to 17 April 2019, credits of £177,332 and payments, transfers, withdrawals and charges of £175,568. no records or other supporting documentation are available to explain or verify any of these transactions and determine whether they were for legitimate business purposes. • It is not possible to determine whether all company assets were disclosed to the Official Receiver. • It is not possible to determine the cause of failure. • It is not possible to ascertain when trading ceased and whether all transactions around that time are accounted for and asset dispositions verified, including the transfer of existing contracts. • It is not possible to establish the correct VAT liability position at liquidation. 

This information is correct as at 12 / 5 / 2020

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