Case details for Juan Yang

Name: Juan Yang


Date of Birth: 4 / 12 / 1977

Date Order Starts: 22 / 4 / 2020

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 10350395

Last Known Address: 25 Upper Courtyard, , , , BELFAST, BT7 3LJ

Conduct: Juan Yang (Ms Yang) failed to ensure that Best Takeout Limited (Best Takeout) submitted accurate returns to HM Revenue & Customs (HMRC) for VAT and PAYE/NIC, as a consequence of which HMRC is owed at least £25,945 of VAT and £11,973 of PAYE/NIC, in that: VAT • On 30 August 2016 Best Takeout registered for VAT under the Flat Rate Scheme (FRS) (a scheme for small businesses with an annual taxable turnover of £150,000 or less) when Ms Yang knew, or ought to have known, that Best’s turnover was likely to exceed the threshold for eligibility for the scheme • Returns and payments totalling £8,894 were made by Best Takeout for the VAT quarters ending 12/16 and 03/17. • Following a visit to Best Takeout’s trading premises HMRC issued an assessment on 05 September 2017 for £25,945 in relation to under-declarations of: o £15,323 for the period 12/16; and o £10,622 for the period 03/17. PAYE/NIC • During its period of trading from August 2016 to 31 May 2017, Best Takeout made payments totalling £96.26 in relation to PAYE/NIC for the years 2016/2017 and 2017/2018. • Following a review of Best Takeout’s business records HMRC issued Regulation 80 Determinations in respect of additional PAYE/NIC liabilities for tax year 2016/2017 totalling £11,973 in relation to Best Takeout's under declaration of PAYE/NIC, all of which remained unpaid at liquidation. 

This information is correct as at 11 / 5 / 2020

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