Name: Iraque Miah

Name: S.T.R.L. LIMITED

Date of Birth: 5 / 3 / 1976

Date Order Starts: 13 / 11 / 2026

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 03536648

Last Known Address: 70 Hambledon Road, , , , WATERLOOVILLE, PO7 6UP

Conduct: Mr Iraque Miah (“Mr Miah”) caused S.T.R.L Limited (“S.T.R.L”) to fail to accurately account for VAT and Corporation Tax by deliberately under declaring sales, resulting in HMRC raising assessments and penalties totalling £389,199 for the period from 01 April 2003 to 30 June 2015. In that • On 19 March and 20 March 2015, HM Revenue and Customs (“HMRC”) visited S.T.R.L’s business premises and carried out test purchases. Five test purchases were made each evening. On examination of the records, it was found 7 of the 10 HMRC test purchases were missing. • On 26 June 2015, HMRC carried out an unannounced visit to the trading premises and found the cash received on that night was approximately 33% of the overall takings. • Upon conclusion of the investigation, HMRC found that Mr Miah failed to declare all S.T.R.L’s business sales and that the behaviour was assessed as being deliberate and concealed. • As a result of their investigation, HMRC raised assessments totalling £263,158 against S.T.R.L in respect of Corporation Tax (including S455 Tax assessments and penalties backdated to the period from 01 April 2003 to 31 March 2015. • As a result of their investigation, HMRC issued S.T.R.L with VAT assessments for £48,664 for the period covering 01 April 2003 to 31 March 2009 and £77,377 backdated to the period 01 April 2011 to 30 June 2015. • On 19 May 2025, S.T.R.L entered voluntary liquidation, with HMRC being owed £616,649, of which £389,199 related to the assessments resulting from the under declared sales. 

This information is correct as at 26 / 10 / 2026

If you believe this page contains any errors, please email legalservices@insolvency.gov.uk with details of the error that you have found.