PRIMUS QA LTD

Mustaquem Hassain KAZI

September 1975

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

4 Years 0 Month(s)

Disqualification starts from

5 April 2021

Improper conduct which resulted in their disqualification

Mustaquem Hassain Kazi (“Mr Kazi”) failed to ensure that Primus QA Ltd (“PQA”) met its financial commitments as regards to Value Added Tax (“VAT”) and Corporation Tax (“CT”) and caused the company to continue trading whilst withdrawing funds for the benefit of himself. As a result, the company became unable to meet its financial commitments to HMRC as and when they became due from 1 May 2018 at the latest, in that: CT • CT of at least £8,473 remains outstanding for the period ending 31 July 2017, which should have been paid in full by 1 May 2018. • CT of at least £18,633 remains outstanding for the period ending 31 July 2018, which should have been paid in full by 1 May 2019. • At liquidation, at least £27,106 remained outstanding in respect of CT liabilities. VAT • On 16 March 2018 a VAT assessment totalling £38,531 was raised in the absence of any returns for the previous nine quarters. Further assessments were raised for the quarters ended April and July 2018, in the sums of £4,045 and £4,357.On 6 November 2018 PQA lodged returns totalling £47,685, £6,237 and £6,138 resulting in the assessments being withdrawn. A further return was also lodged for the quarter ended October 2018 in the sum of £6,237. No payments were made against these returns. Further returns were lodged for the VAT quarters to October 2019 totalling £24,721, A payment of £6,554 was made in March 2019. • VAT of at least £84,463 remains outstanding, plus £1,638 in penalties and surcharges. • Analysis of the company’s bank statements show that between 1 May 2018 and liquidation, payments to Mr Kazi out of the company bank account totalled £117,435, payments to his wife and co shareholder totalled £40,651, and payments to HMRC in respect of VAT totalled £6,554, plus payments of £12,267 as part of a Time to Pay agreement. The last payment to HMRC was on 28 March 2019. • PQA entered liquidation on 24 October 2019 with creditors totalling at least £122,239, of which at least £113,207 was owed to HMRC in respect of VAT and CT