Case details for Tarciziu Moraru

Name: Tarciziu Moraru

Name: Jia Moraru Limited

Date of Birth: 24 / 8 / 1985

Date Order Starts: 24 / 3 / 2020

Disqualification Length: 4 Years 0 Month(s)

CRO Number: SC502230

Last Known Address: 12 Devine Grove, , Newmains, , WISHAW, ML2 9BB

Conduct: Notwithstanding Jia Moraru Limited (“the company”) was registered for Value Added Tax (“VAT”) from 20 November 2015, between January 2016 and October 2018 Tarciziu Razvan Moraru (“Mr Moraru”) failed to ensure the company complied with its statutory obligation to prepare and submit VAT returns to HM Revenue & Customs (“HMRC”) on a quarterly basis and he caused the company to trade to the detriment of HMRC, in that: • At liquidation, 12 consecutive VAT returns covering the period November 2015 to October 2018 remained outstanding; • In the absence of the company submitting VAT returns for VAT quarters from January 2016 to October 2018, HMRC issued VAT assessments and surcharge notices, which attracted interest, totalling £243,036 against which the company made one payment in the sum of £1,700 on 05 July 2018; • The company last filed accounts to 30 April 2017. The accounts disclose the company’s only creditor was HMRC who was owed £47,329. By the date of liquidation on 12 October 2018 HMRC remained the company’s only creditor and between 1 May 2017 and 12 October 2018, the date of liquidation the VAT liability increased to £241,366. 

This information is correct as at 13 / 3 / 2020



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