Name: ROBERT ALEXANDER DUFUS

Name: FINAVON RESTAURANT AND HOTELS LTD

Date of Birth: 30 / 4 / 1954

Date Order Starts: 26 / 8 / 2026

Disqualification Length: 4 Years 0 Month(s)

CRO Number: SC609134

Last Known Address: Finavon Hotel, Finavon, , , FORFAR, DD8 3QD

Conduct: In the period from 20 September 2019 to 26 May 2023 Mr Duffus failed to ensure Finavon Restaurant & Hotels Ltd (“the Company”) complied with its statutory obligations to HMRC to submit Value Added Tax (“VAT”) returns and make payment of VAT liabilities as and when due; failed to ensure the Company complied with its obligations to pay non domestic rates to the local council (“Council”); and caused the Company to trade to the detriment of HMRC in respect of outstanding VAT and the Council in respect of non domestic rates; VAT The Company applied for VAT registration and was registered as a taxable person in terms of the Value Added Tax Act 1994. The Company was under a statutory obligation to submit a VAT return every quarter and to make payment of VAT liabilities as and when due. In addition to submitting VAT returns as and when due, the Company had a statutory obligation to make payment of VAT liabilities owed to HMRC as and when due. On 20 September 2019 the Company’s VAT liability stood at £5,469. The Company filed a VAT return for the period ended 02/19 that declared the sum of £5,422.46 due. In the absence of a filed VAT return for the period ended 05/19 HMRC raised and issued a central assessment in the sum of £5,469.00. Against these liabilities the Company made five payments totalling £5,442.46 leaving £5,469.00 due and outstanding. In the absence of filed VAT returns for the thirteen periods ended 05/19 to 08/22 (inclusive) HMRC raised and issued thirteen central assessments for those periods in the total sum of £126,438 and ten corresponding surcharges for the periods 05/20 to 08/22 (inclusive) in the total sum of £15,716. The Company made no payments against these liabilities. At liquidation, at least £142,154 was due and payable by the Company to HMRC in respect of VAT. Mr Duffus was fully aware or ought to have been aware of the outstanding VAT liabilities due to HMRC. In particular, he spoke with representatives of HMRC by telephone on at least two occasions in respect of the debt. Throughout the whole period that the Company was indebted to HMRC, regular attempts to secure payment of the outstanding monies were made by HMRC by means of letters to the Company and two visits to the Trading Premises. Mr Duffus, by his failure to carry out his duties as a director, failed to ensure the Company complied with its statutory duties to HMRC, resulting in the Company being subject to a winding up order of this court following a liquidation petition at the instance of HMRC. Non-domestic rates The Company operated from the Trading Premises. The Company was liable to pay non-domestic rates to the Council due each year for the following tax year. The sum of £14,940 was due by the Company in respect of non-domestic rates due for the period from 1 April 2022 to 31 March 2023. The Council raised a penalty of £1,490.00. The Company made no payments against these liabilities. The sum of £1,728.71 was due by the Company in respect of non-domestic rates due for the period from 1 April 2023 to 31 March 2024. The Company made no payments against this liability. At the date of liquidation, at least £16,668.71 was due and payable to the Company in respect of non-domestic rates in respect of the Trading Premises. At liquidation the Council submitted a claim in the sum of £35,319.71 which included arrears due for earlier years. Comparative Treatment The Company operated a bank account (“Company Bank Account”). An analysis of the bank statements for the Company Bank Account in the period from 20 September 2019 onwards discloses receipts totalling £490,544.14. The analysis also shows the Company making payments totalling £495,830.35, none of which was paid to HMRC in respect of VAT, nor to the Council in respect of non domestic rates. Of the £495,830.35 in payments out of the Company Bank Account; (i) £75,536 was paid to employees; (ii) £122,309 was paid in trade and expenses; (iii) £82,367 was withdrawn, (iv) £137,061 are unexplained transactions; and (v) £36,695.38 appears to be Mr Duffus’ personal expenditure. The Company filed statutory accounts to year ending 30 September 2019. This was the Company’s first year of trading. Those accounts disclosed that the Company owed creditors £70,179. At liquidation, the Company’s total liabilities were £256,946. Of that amount, liabilities to HMRC and the Council represented £220,183 of the total liabilities due 

This information is correct as at 25 / 9 / 2026

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