Name: Zahir  Khan

Name: BKY LIMITED

Date of Birth: 3 / 11 / 1973

Date Order Starts: 22 / 7 / 2025

Disqualification Length: 9 Years Years 0 Month(s)

CRO Number: 12001640

Last Known Address: 461 Killinghall Road, , , , BRADFORD, BD2 4SD

Conduct: Between 19 August 2020 and 07 September 2020, Zahir Khan (“Mr Khan”) caused BKY Limited (“BKY”) to make five separate claims through the Eat Out to Help Out scheme (“EOTHO”) totalling £59,924.50 which were overstated and not supported by the required business records, nor by bank records. In that: - - The EOTHO scheme was open to businesses who registered their establishment for the scheme and offered discounts of 50% on food and non-alcoholic drinks to diners on Mondays to Wednesdays between 03 August 2020 and 31 August 2020. The businesses could claim back the discount given on food and non-alcoholic drinks up to a maximum of £10 per diner during the qualifying 13-day period. - Five separate claims were submitted to HMRC on behalf of BKY and were paid by HMRC as follows: Claim reference E0C331861 – HMRC paid £10,785.45 on 19 August 2020 Claim reference E0C369777 – HMRC paid £13,185 on 26 August 2020 Claim reference E0C447464 – HMRC paid £5,325.30 on 07 September 2020 Claim reference E0C447434 – HMRC paid £14,887.25 on 07 September 2020 Claim reference E0C447448 – HMRC paid £15,741.50 on 07 September 2020 - The EOTHO scheme was applicable to qualifying transactions on 13 days: 03 to 05, 10 to 12, 17 to 19, 24 to 26, and 31 August 2020. A review of BKY’s one known bank account shows that on these days potentially qualifying card transactions (i.e. not online orders) total £3,055.15. - No records of cash transactions have been delivered up to the liquidator or the Insolvency Service, and BKY’s bank statement shows no cash deposits in the relevant period. - No supporting documentation was provided in relation to the calculation of BKY’s EOTHO claims, and as such HMRC issued an assessment of £59,924.50 covering the total amount BKY claimed under the scheme. - In addition to an assessment of £59,924.50 being charged by HMRC, three late payment penalties were also levied against BKY which totalled a further £8,988.69. - These amounts were not settled by BKY, and when BKY entered liquidation on 18 October 2023, HMRC’s final claim in the liquidation was for £163,578.93, inclusive of the full amount charged in relation to EOTHO. BKY’s total deficiency to creditors and shareholders was £190,081. 

This information is correct as at 2 / 7 / 2025

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