PICCADILLY BARS LTD

Parvis Panjalizadeh MARSEH

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

3 Years 0 Month(s)

Disqualification starts from

27 November 2019

Improper conduct which resulted in their disqualification

Parvis Panjalizadeh Marseh ("Mr Marseh") failed to ensure that Piccadilly Bars Ltd ("PBL") complied with its obligations to submit payments and/or returns to HM Revenue and Customs ("HMRC") in respect of VAT and PAYE/NIC as and when due and caused PBL to trade to the detriment of HMRC from at least 07 May 2015. As a consequence, HMRC are owed £68,171 and are the single biggest unconnected creditor at liquidation. In particular: VAT
PBL was registered for VAT with effect from 01 April 2014, the month in which PBL commenced trading, and its first VAT period was the (extended) 12 month period 03/15 (01 April 2014 - 31 March 2015) which should have been paid in full by 07 May 2015.
PBL's VAT returns for 03/15 to 06/16 inclusive show a total sum of £50,988 was due in relation to VAT in relation to which PBL failed to make any payments and these liabilities remained outstanding in full at liquidation together with a surcharge of £384.
At liquidation the total amount due in relation to VAT and surcharge was £51,372. PAYE/NIC
PBL commenced trading in month 1 of the tax year 2014/2015 and employee wages for months 1-5 of the tax year 2014/2015 were paid by a different entity and the employees were transferred to PBL in or around September 2014 such that PBL became liable for PAYE/NIC from month 6 (ending 05 October 2014) of 2014/2015.
PBL's PAYE/NIC liability for months 6-12 of the tax year 2014/2015, which should have been paid in full by 22 April 2015, was £5,376 in relation to which PBL made payments of £3,362 over a 3 month period between 23 April 2015 and 24 July 2015 following enforcement action by HMRC, leaving a balance of £2,014 due at liquidation.
PBL's PAYE/NIC liability for months 1-12 of the tax year 2015/2016 and months 1-3 of 2016/2017 was £12,947 and £1,838 respectively in relation to which PBL failed to make any payments and these liabilities remained outstanding in full at liquidation.
Reallocation of the payments made by PBL to the earliest unpaid liability results in month 10 of 2014/2015 (ending 05 February 2015), due for payment by 22 February 2015, being part part-paid and all subsequent months being outstanding in full.
At liquidation the total amount due in relation to PAYE/NIC was £16,799. Differential Treatment
HMRC are the only creditor which has submitted a Proof of Debt in the liquidation.
Accounts for PBL's trading period (01 April 2014 to 30 June 2016) show turnover/sales of £1,007,600. Over the same period the total payments to HMRC are only £3,373 (in respect of PAYE/NIC only following enforcement action).
Amounts due to HMRC began accruing from at least 22 February 2015 in relation to PAYE/NIC (when month 10 of 2014/2015 fell due) and 07 May 2015 in relation to VAT (when the VAT due for the extended period 03/15 fell due).
By contrast all other known unconnected trade and expense creditors of PBL, with the exception of PBL's accountants and an energy provider, began accruing in 2016. However, none have submitted a Proof of Debt.