PERFECT COMPUTER SYSTEMS LIMITED

Richard John COOKE

March 1971

Disqualified from being a director because of their conduct for the period of

10 Years 0 Month(s)

Disqualification starts from

27 July 2021

Improper conduct which resulted in their disqualification

Richard John Cooke (“Mr Cooke”) caused Perfect Computer Systems Limited (“PCS”) to submit false VAT returns to HMRC for the VAT periods between 1 April 2019 to 30 November 2019 in that; • PCS submitted VAT returns for the 7 monthly VAT periods between 1 April 2019 to 30 November 2019 which failed to declare VAT due on acquisitions from EC member states of £1,426,846; • PCS was aware of the need to declare VAT due on acquisitions from EC member states as it had declared this correctly on VAT returns prior to 4/19; • PCS knew the importance of submitting accurate VAT returns as it had been subject to extended verification of VAT returns; • PCS delivered up records to HMRC that showed that the 1 April 2019 to 30 November 2019 VAT returns were false; • As a consequence of the false VAT returns HMRC suffered a loss of £1,426,846.