MR Sheikh Mohammed Samsul ALAM

Disqualified from

2020-08-04

Date of birth on record

December 1993

Between November 2013 and March 2016, Mr Sheikh Mohammed Samsul Alam failed to ensure that Dorking Raj Ltd submitted accurate VAT returns and Corporation Tax returns to HMRC resulting in HMRC raising VAT assessments and revising Corporation Tax calculations, giving rise to an additional HMRC liability of at least £419,477 including interest and penalties. ? On 05 May 2016, HMRC carried out a surprise visit at the restaurant to review cash sales and meal slips for both cash and card purchases. ? Following the visit on 05 May 2016, HMRC requested and reviewed company records. ? HMRC compared submitted VAT returns against the merchant acquirer data obtained from the bank statements showing card purchases, which revealed that the sales output figure submitted on the VAT returns were significantly less than the card purchases. As a consequence, HMRC calculated that a further £69,589 was due in respect of VAT for the periods November 2013 to March 2016. HMRC also issued a penalty of £41,398 and interest of £3,704. ? HMRC calculated that a further £184,859 was due in respect to Corporation Tax in relation to the additional sales under declared from 16 September 2013 to 31 March 2016. The original Corporation Tax returns submitted for theses periods showed that the company had made losses. ? HMRC imposed penalties totalling £109,999 on the company because of the deliberate inaccuracies by suppressing sales declared.