Case details for STEPHEN JOHN BOWEN



Date of Birth: 15 / 9 / 1960

Date Order Starts: 19 / 11 / 2018

Disqualification Length: 9 Years 0 Month(s)

CRO Number: 06286514

Last Known Address: 344 FOOTSCRAY ROAD, , , , LONDON, SE9 2EB

Conduct: From 13 January 2009 to 31 January 2015 Stephen John Bowden (“Mr Bowden”) caused Boilers R Us Limited (hereinafter referred to as Boilers) to fail to register and account correctly for VAT with H M Revenue and Customs (hereinafter referred to as HMRC) and that between 1 February 2015 and 12 May 2017 he failed to submit and pay on time returns for VAT as and when they fell due in that:

  • He became an appointed director of Boilers on 13 January 2009;
  • He failed to register Boilers for VAT when the registration threshold was met as required by law;
  • Following a review of Boilers bank statements in early 2014 HMRC confirmed that Boiler’s turnover surpassed the VAT registration threshold;
  • He signed a Contractual Disclosure Facility form on 9 October 2014 confirming to HMRC that he had deliberately failed to arrange registration of the company for VAT and therefore VAT due had been understated;
  • As a result HMRC has raised an assessment for VAT for £598,047 for the period 20 June 2007 to 31 January 2015.
  • Registered traders must keep an account showing the calculations of the VAT liability for each tax period; usually quarterly, and issue a return form for each period. The return must then be submitted no later than one calendar month plus seven after the end of the tax period to which it relates together with a remittance for any balance of VAT due.
  • As a result, as at the date of liquidation £749,813.47 was owed to HMRC in respect of VAT 

    This information is correct as at 30 / 10 / 2018

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