Case details for Eduart AVDIASI

Name: Eduart AVDIASI

Name: Kothel Limited

Date of Birth: 1 / 1 / 1988

Date Order Starts: 11 / 9 / 2021

Disqualification Length: 5 Years 0 Month(s)

CRO Number: SC480163

Last Known Address: Flat 3, 15 Cleveden Crescent,, , , , GLASGOW,, G12 0PB

Conduct: Eduart Avdiasi (“Mr Avdiasi”) failed to ensure Kothel Limited (“the company”) complied with its statutory duty to register for Value Added Tax (VAT) from the relevant registration date, and at the relevant time. Once aware of the liability owed he failed to ensure the company met payment resulting in a loss of VAT revenue of, at least, £157,616 in that: • On 25 January 2019 HMRC received a VAT application from the company requesting registration for VAT from 01 February 2019; • In the absence of the company submitting VAT returns for VAT period ending March 2019 and June 2019 HMRC issued assessments totalling £1,302 which the company paid in full; • During a VAT inspection HMRC found that the relevant date for VAT registration was 01 August 2015 consequently, following correspondence from HMRC and a meeting with him and his accountant on 22 November 2019, the company was requested to submit a manual VAT return for the period 01 August 2015 to 31 December 2018 by 13 February 2020 declaring the VAT liability owed. He failed to ensure the company complied with its obligation; • On 02 March 2020, in the absence of a manual return HMRC issued a reminder letter to the company reminding it of its obligation to submit a manual VAT return. He failed to ensure the company complied; • On 16 March 2020, in the absence of a manual return, HMRC issued a VAT assessment, based on the company’s submitted Corporation Tax returns, covering the period August 2015 to March 2019 in the sum of £158,913 from which HMRC deducted £1,302 previously paid by the company. The company failed to pay the outstanding balance. • Between VAT quarters September 2019 and June 2020 he failed to ensure the company complied with its statutory obligation to file VAT returns consequently the level of VAT owed for this period remains undeclared; • On 18 June 2020 he placed the company into Creditors Voluntary Liquidation, following which he continued trading the business through a successor company, resulting in a loss of VAT revenue of, at least, £157,616. 

This information is correct as at 20 / 8 / 2021



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