A FORMER pub and hotel manager has been ordered to pay more than £12,000 for trading without having paid VAT securities.
Matthew Chapman, aged 28, pleaded guilty to selling more than £5,000 worth of goods and services from the Strawbury Duck in Overshores Road, Entwistle, without HMRC authority.
Chapman, of Ox Hey Lane, Lostock, is the listed director of Bello Bello Ltd, formerly Stawbury Duck Ltd, which went into administration last year.
At Bolton Magistrates Court, he admitted supplying goods or services made by Strawberry Duck Ltd to the sum of £544.40 on December 21, 2011.
He also admitted supplying goods or services to the value of £1,205.45 on or around December 30, 2011.
Chapman pleaded guilty to two further counts where he supplied items worth £1,848 around January 3, 2012, and £1,785.04 on January 3, 2012.
Securities are deposits which either new companies or ones with a history of missing VAT or tax payments are obliged to pay to HMRC before they make VAT payments.
Bolton magistrates ordered Chapman to pay a £4,000 fine, more than £8,000 compensation and a £200 victim surcharge.