Christopher Carr (28), of Manchester, was the director of Carr’s BK Ltd. The company was incorporated in July 2017 but was wound up in court in November 2019 and the Official Receiver was appointed as liquidator.

The Official Receiver investigated Christopher Carr’s conduct as director of the company before uncovering he had created bogus documents in order to illicitly claim tax rebates.

Enquiries established that in November 2017 Christopher Carr submitted a tax return for more than £72,000 claiming on goods he had not purchased.

A second return was submitted in January 2018 for more than £117,000. Both returns were paid by the tax authorities.

But the invoices and bank statements used to support the two claims were false. The supplier referred to in the claim told the tax authorities that although Christopher Carr was a customer, the invoice submitted was not genuine.

Christopher Carr admitted he had falsified documents to claim the funds in April 2018. He was issued with a penalty of more than £110,000, including interest.

The Secretary of State accepted a disqualification undertaking from Christopher Carr after he did not dispute that he fraudulently created false invoices, to obtain tax repayments totalling just over £190,000.

The disqualification became effective on 14 December 2020 and Christopher Carr is banned from directly or indirectly becoming involved, without the permission of the court, in the promotion, formation or management of a company for 11 years.

Dave Elliott, Chief Investigator at the Insolvency Service, said:

Christopher Carr created false invoices and bank statements knowing his aim was to defraud the tax authorities out of hundreds of thousands of pounds.

We worked closely with the tax authorities to bring Christopher Carr’s actions to light and this 11-year disqualification recognises the seriousness of his actions.

Christopher Carr is of Manchester and his date of birth is December 1992.

CARR’S BK LTD. Company number 10865433

Disqualification undertakings are the administrative equivalent of a disqualification order but do not involve court proceedings. Persons subject to a disqualification order are bound by a range of restrictions.

Further information about the work of the Insolvency Service, and how to complain about financial misconduct.

You can also follow the Insolvency Service on:

• Offers for unhealthy foods like ‘buy one get one free’ and promotions in prominent locations in stores and online to be restricted from April 2022
• Free refills of sugary soft drinks will also be prohibited in the eating-out sector
• Restrictions will apply to medium and large stores

The new rules, designed to support the nation to make healthier choices, will prohibit retailers from offering multibuy promotions such as ‘buy one get one free’ or ‘3 for 2’ offers on these products.

Unhealthy promotions will also no longer be featured in key locations, such as at checkouts, store entrances, aisle ends and their online equivalents.

Promotions often appear to help shoppers save money. However, data shows that these deals actually increase purchases of promoted products by almost 20%. They encourage people to buy more than they need or intended to buy in the first place.

Free refills of sugary soft drinks will also be prohibited in the eating-out sector.

Public Health Minister Jo Churchill said:

We know families want to be presented with healthier choices. This is why we are restricting promotions and introducing a range of measures to make sure the healthy choice is the easy choice.

Creating an environment which helps everyone eat healthier foods more regularly is crucial to improving the health of the nation.

In the New Year, PHE’s Better Health Campaign will also run new adverts on TV and online to inspire and support people to maintain a healthy weight.

Obesity is one of the biggest health crises the country faces. Almost two thirds (63%) of adults in England are overweight or living with obesity and 1 in 3 children leave primary school overweight or obese. Obesity-related illnesses cost the NHS £6 billion a year.

These changes will make supermarkets and other retailers places where the healthy choice is the easy choice for everyone and support people to lead healthier lives.

The location of products within stores can lead to ‘pester power’ from children and can also significantly affect people’s purchases. For example, end-of-aisle displays have been shown to increase soft drink sales by over 50%.

Today’s announcement forms a key part of the government’s strategy to tackle obesity and get the nation fit and healthy. The COVID-19 pandemic has brought to the fore the impact that obesity can have on people’s health and health outcomes.

These measures will support people in achieving and maintaining a healthy weight and overall will improve the nation’s health.

An 8-week technical consultation has launched today on GOV.UK to seek views from industry stakeholders and enforcement bodies on how these policies can be implemented.

The restrictions on promotions are:

• location restrictions at store entrances, aisle ends and checkouts and their online equivalents (homepages, landing pages for other food categories, and shopping basket or payment pages)
• volume price restrictions will prohibit retailers from offering promotions such as ‘buy one get one free’ or ‘3 for 2’ offers on HFSS products
• free refills of sugary soft drinks will be prohibited in the eating-out sector
• the location restrictions will only apply to stores over 2,000 square feet – specialist retailers, such as chocolate shops, are exempt from the location restrictions
• prepacked food and drink in the following categories will be restricted if they are considered HFSS: soft drinks, cakes, chocolate confectionery, sugar confectionery, ice cream, morning goods (for example, pastries), puddings, sweet biscuits, breakfast cereals, yogurts, milk-based drinks with added sugar, juice-based drinks with added sugar, pizza, ready meals, meal centres, including breaded and battered products, crisps and savoury snacks, chips and similar potato products

The 2004 to 2005 Nutrient Profiling Model will be used to define whether a product is HFSS.

The policy focuses on the products that are significant contributors to sugar and calorie intakes in children and that are heavily promoted.

Only those products that are HFSS will be restricted, so there is scope for businesses to promote healthier products within these categories.

Thousands of students will be able to study and do work placements across the world through a brand new scheme that replaces the UK’s participation in Erasmus+.

The Turing scheme will be backed by over £100 million, providing funding for around 35,000 students in universities, colleges and schools to go on placements and exchanges overseas, starting in September 2021.

The new scheme will also target students from disadvantaged backgrounds and areas which did not previously have many students benefiting from Erasmus+, making life-changing opportunities accessible to everyone across the country.

The programme will provide similar opportunities for students to study and work abroad as the Erasmus+ programme but it will include countries across the world and aims to deliver greater value for money to taxpayers.

The UK will reap the rewards from the investment, by boosting students’ skills and prospects, benefitting UK employers, and supporting Global Britain’s ties with international partners.

Education Secretary Gavin Williamson said:

We now have the chance to expand opportunities to study abroad and see more students from all backgrounds benefit from the experience.

We have designed a truly international scheme which is focused on our priorities, delivers real value for money and forms an important part of our promise to level up the United Kingdom.

These opportunities will benefit both our students and our employers, as well as strengthening our ties with partners across the world.

UK organisations will be invited to bid into the scheme in early 2021. Successful applications will receive funding for administering the scheme and students taking part will receive grants to help them with the costs of their international experience.

The benefits of the exchanges to schools and colleges will be assessed and the learnings used to build on future schemes. Funding decisions for subsequent years will be subject to future spending reviews.

To meet delivery timescales, universities, colleges and schools are encouraged to begin preparation with international partners as soon as possible.

Universities UK International Director, Vivienne Stern, said:

Evidence shows that students who have international experience tend to do better academically and in employment, and the benefits are greatest for those who are least advantaged.

The new Turing scheme is a fantastic development and will provide global opportunities for up to 35,000 UK students to study and work abroad.

International Education Champion, Sir Steve Smith, said:

As the International Education Champion, I’m pleased to see that the govt is committed to international exchanges. So much of what makes education so rewarding for all is the chance for students and learners in schools, colleges and universities experience new cultures and, by doing so, develop new skills.

This scheme represents a sizeable investment from the Government and I look forward to working with the Government to develop a scheme that will make real our commitment to Global Britain.