Case details for Ume Rais

Name: Ume Rais

Name: ENIGMA FACILITIES MANAGEMENT LTD

Date of Birth: 1 / 7 / 1994

Date Order Starts: 23 / 12 / 2024

Disqualification Length: 5 years Years 0 Month(s)

CRO Number: 11519136

Last Known Address: 164 Dawlish Drive, , , , Ilford, IG3 9EQ

Conduct: Ms Ume Habiba Rais (“Ms Rais”) failed to ensure that accounting books and records in respect of the VAT periods ended November 2020 to November 2021 for Enigma Facilities Management Ltd (“Enigma”) were delivered up to HMRC when required to do so, to the detriment of HMRC and Enigma, in that: • On 23 February 2022 HMRC gave Notice to Enigma, under Schedule 36 to the Finance Act 2008, to provide information and documents, for VAT review purposes, for the periods Nov 20, Feb 21, Aug 21 & Nov 21, comprising All sales ledgers, All purchase ledgers, Summaries of all VAT returns relating to the period detailing all outputs and all inputs that carried VAT, by 23 March 2022 • On 11 April 2022 HMRC issued a warning regarding Enigma’s failure to provide this information, with a request for a telephone call by 19 April 2022, and a warning that Enigma may be removed from the VAT register • Ms Rais resigned as a Director of Enigma on 20 April 2022 • In the absence of the requested information and documents, HMRC have raised on Enigma – - Denied Input tax totalling £1,951,637.38 - Assessed under-declared Output VAT totalling £131,809.20 - Penalties arising from denied Input tax totalling £1,331,990.19 - Penalties arising from under-declared Output tax totalling £89,959.64 • HMRC’s claim in Enigma’s liquidation totals £3,943,556.14, of which £3,505,396.21 relates to Denied Input tax and Assessed under-declared Output VAT together with penalties arising therefrom. • The Statement of Affairs sworn in Enigma’s liquidation disclosed no assets. Other creditors in Enigma’s liquidation total £12,646.08. 

This information is correct as at 11 / 12 / 2024



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