The director of a construction labour supply company has been disqualified for submitting fraudulent tax returns to HM Revenue & Customs (HMRC).

Amanpreet Danny Sahota of Dansah Ltd ("Dansah") was disqualified for seven years after causing the company to enter into liquidation while it still owed £365,196.

Dansah began trading in April 2011 and supplied workers via subcontractors to the construction industry.

Mr Sahota authorised VAT returns to be submitted to HMRC requesting refunds of VAT he claimed Dansah had paid to sub contractors.

However the invoices he submitted did not meet the standard required by HMRC with many being undated and not specifying what goods or services had purportedly been supplied.


An investigation by HMRC noted that the labour 'suppliers' did not have the workforce to have carried out work claimed by Mr Sahota.

These entities were ultimately compulsorily de-registered for VAT as 'missing traders' having never submitted any VAT returns themselves.

Mr Sahota also issued other invoices by another limited company, of which he was the sole director, claiming refunds of VAT paid.

The investigations findings concluded Dansah had used its own workforce to fulfil client requirements without verifying those labourers on the CIS system which gave rise to further tax.

Andrew Stanley, Official Receiver Chatham at The Insolvency Service, said: "Mr Sahota deliberately mislead HMRC in an attempt to avoid Dansah paying tax and attempted to reclaim tax that Dansah hadn't paid. Mr Sahota has abused the tax regime; disqualifying him as a director upholds the integrity of the insolvency and taxation regimes and also acts as a deterrent to others from repeating such misconduct in the future."

(LM/CD)