{"id":"court_ctb_4338_5","court":"CTB","case_no":"22-50073","doc_number":4338,"sub_number":5,"doc_type":"OPINION","filed_date":"2025-04-22","title":"Exhibit 5 From:** Simone Boesch **To:** \"arethusaf@proton.me\" , \"ukistrue","summary_zh":"证据附件（税务账单） —— Ho Wan Kwok 破产案（郭文贵 / Guo Wengui / Miles Guo），CTB 22-50073 ECF #4338-5（2025-04-22立案）。该文件系证据附件 Exhibit 5，包含英国会计与咨询机构 WSM Advisors Limited 发送给 Qiang Guo（地址为伦敦 Princes Gate 5号）的催款邮件及 2023 年 1 月 26 日的服务费账单，涉及截至 2022 年 4 月 5 日年度个人所得税申报表编制服务，账单总额为 1,140.00 英镑（其中 1,107.60 英镑逾期未付）。","summary_en":"Exhibit (Tax Invoice) — In re Ho Wan Kwok (Miles Guo / Guo Wengui), CTB 22-50073 ECF #4338-5 (filed Apr 22, 2025). This filing is Exhibit 5 containing email correspondence and an overdue fee invoice dated January 26, 2023, from UK accounting firm WSM Advisors Limited addressed to Qiang Guo (at 5 Princes Gate, London) for £1,140.00 (with £1,107.60 outstanding) for self-assessment tax return preparation for the tax year ended April 5, 2022.","body_en":"## **Exhibit 5**\n\n**From:** Simone Boesch **To:** \"arethusaf@proton.me\" , \"ukistruehome@gmail.com\" , \"cool\\_hhr@hotmail.com\" **Cc:** Jamie Stebbing **Subject:** Outstanding Invoice **Sent:** Mon 4/3/2023 10:01:30 AM (UTC) Invoice 100445.pdf Case 22-50073 Doc 4338-5 Filed 04/22/25 Entered 04/22/25 10:31:17 Page 2 of 3\n\nDear Qiang,\n\nPlease find attached a copy of Invoice 100445 of which £1,107.60 remains outstanding. Our payment terms are strictly 14 days so this invoice is now very overdue. Please could you settle this invoice as soon as possible.\n\nWe look forward to receiving settlement shortly.\n\nKind Regards Simone\n\n**Simone Boesch WSM Advisors Limited Connect House 133-137 Alexandra Road Wimbledon London SW19 7JY**\n\n**Tel: +44 (0)20 8545 7600 (Switchboard) Fax: +44 (0)20 8543 5547**\n\n### *My current working hours are 8:00am – 4:30pm*\n\n![](_page_1_Picture_8.jpeg)\n\n![](_page_1_Picture_9.jpeg)\n\n*WSM Business Advisory and Accountancy Services is the trading name of WSM Advisors Limited, a firm registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. WSM Advisors Limited is a limited company registered in England and Wales with registration number 7276016.*\n\n*Privileged/Confidential Information may be contained in this message. If you are not the addressee indicated in this message (or responsible for delivery of the message to such person), you may not copy or deliver this message to anyone. In such case, you should destroy this message and kindly notify the sender by reply email. Please advise immediately if you or your employer does not consent to Internet email for messages of this kind. Opinions, conclusions and other information in this message that do not relate to the official*\n\n*business of my firm shall be understood as neither given nor endorsed by it. My firm has taken all reasonable steps to ensure that this message and any files that we have attached here to is free of viruses. However to protect your systems you should always check messages received via the internet for viruses before they are opened.*\n\n# **Fee Invoice**\n\n*Invoice No*: 100445 26 January 2023\n\n **950.00 190.00 2 1**\n\n| To Professional Services Rendered: | £ |\n|--------------------------------------------------------------------------------------------------------------------|-----------|\n| Preparation of your Self Assessment Return for the year ended 5
April 2022. | |\n| Advising you of your overall tax position for 5 April 2022.
Submission of the return following approval by you. | 950.00 |\n| | |\n| Fee | 950.00 |\n| VAT @ 20% | 190.00 |\n| Total Fee | £1,140.00 |\n\n#### *Please add bank ref when making payment*\n\n**Q Guo 5 Princes Gate LONDON SW7 1QJ**\n\n**TERMS: Strictly 14 Days Nett Electronic payment details***:*\n\n# *With Compliments* **VAT registration number: GB215 5239 26**\n\n*Our ref: GS/GUO-Q* Account: *WSM Partners LLP t/a WSM, Sort Code: 20-96-89 Account no: 43421937 Swift Code: BUKBGB22 IBAN: GB15 BUKB 20968943421937* WSM Partners LLP Chartered Accountants *Bank ref: 100445*\n\nRegistered Office Connect House 133-137 Alexandra Road London SW19 7JY t: 020 8545 7600\n\nWSM Private Client is a division of WSM Partners LLP, incorporating Marks Bloom Chartered Accountants. Regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities. WSM Partners LLP is a limited liability partnership registered in England and Wales with registration number OC332941. A list of partners' names is available at the above address.","body_zh":"证物 5\n\n发件人：Simone Boesch 收件人：\"arethusaf@proton.me\" 、\"ukistruehome@gmail.com\" 、\"cool_hhr@hotmail.com\" 抄送：Jamie Stebbing 主题：未结发票 发送时间：2023年4月3日 星期一 10:01:30 AM (UTC) Invoice 100445.pdf 案号 22-50073 文件 4338-5 提交日期 04/22/25 录入日期 04/22/25 10:31:17 第 2 页，共 3 页\n\n尊敬的 Qiang（强）：\n\n随信附上第 100445 号发票副本，其中尚有 £1,107.60 未结清。我们的付款条款严格限定为 14 天，因此该发票目前已严重逾期。请您尽快结清该发票。\n\n我们期待尽快收到结算款项。\n\n顺祝商祺 Simone\n\nSimone Boesch WSM Advisors Limited（WSM 顾问有限公司） Connect House 133-137 Alexandra Road Wimbledon London SW19 7JY\n\n电话：+44 (0)20 8545 7600（总机） 传真：+44 (0)20 8543 5547\n我目前的工作时间为 8:00am – 4:30pm\n\nWSM Business Advisory and Accountancy Services（WSM 商业咨询与会计服务）是 WSM Advisors Limited 的营业名称，该公司由英格兰及威尔士特许会计师协会（Institute of Chartered Accountants in England and Wales）注册获准在英国开展审计业务。WSM Advisors Limited 是在英格兰和威尔士注册的有限公司，注册编号为 7276016。\n\n本邮件可能包含特权/保密信息。如果您不是本邮件中指定的收件人（或负责向该人士送达邮件的人员），您不得向任何人复制或送达本邮件。在此情况下，您应当销毁本邮件并请通过回复电子邮件通知发件人。如果您或您的雇主不同意通过互联网电子邮件接收此类信息，请立即告知。本邮件中与我所正式\n\n业务无关的观点、结论及其他信息，均应理解为既非我所给出亦非我所认可。我所已采取一切合理措施以确保本邮件及随附文件均无病毒。然而为保护您的系统，您在打开通过互联网收到的邮件前应始终进行病毒检查。\n\n费用发票\n\n发票编号：100445 2023年1月26日\n\n950.00 190.00 2 1\n\n致专业服务提供款项：£\n\n编制截至2022年4月5日止年度的个人所得税申报表（Self Assessment Return）。\n就您截至2022年4月5日的总体税务状况向您提供建议。\n在获得您的批准后提交申报表。 950.00\n\n费用 950.00\n增值税（VAT）按 20% 计 190.00\n总费用 £1,140.00\n付款时请注明银行参考号\n\nQ Guo 5 Princes Gate LONDON SW7 1QJ\n\n条款：严格为 14 天净额 电子支付详情：\n谨呈 增值税注册号：GB215 5239 26\n\n我们的参考号：GS/GUO-Q 账户名：WSM Partners LLP（WSM 合伙有限责任合伙）以 WSM 名义开展业务，银行代码（Sort Code）：20-96-89 账号：43421937 Swift 代码：BUKBGB22 IBAN：GB15 BUKB 20968943421937 WSM Partners LLP 特许会计师 银行参考号：100445\n\n注册办事处 Connect House 133-137 Alexandra Road London SW19 7JY 电话：020 8545 7600\n\nWSM Private Client（WSM 私人客户）是 WSM Partners LLP 的一个分支机构，包含 Marks Bloom Chartered Accountants（马克斯布鲁姆特许会计师事务所）。受英格兰及威尔士特许会计师协会监管以开展一系列投资业务活动。WSM Partners LLP 是在英格兰和威尔士注册的有限责任合伙，注册编号为 OC332941。合伙人姓名名单可在上述地址获取。","key_entities":["Guo","Je"],"ecf_references":[],"word_count":543,"status":"published","published_at":"2025-04-22 00:00:00","created_at":"2025-04-22","updated_at":"2026-08-23 12:27:12"}