Case details for Mehryar RASSULZADEH



Date of Birth: 16 / 8 / 1980

Date Order Starts: 26 / 7 / 2019

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 07615741

Last Known Address: 33 Anita Avenue,, , , , TIPTON, DY4 7XH

Conduct: From at least the quarter end periods ending 01/2015 to 10/2016 in respect of Value Added Tax (VAT) and at least the period 01.05.2015 to 30.04.2016 in respect of Corporation Tax (CT), Mehryar Rassulzadeh (“Mr Rassulzadeh”) failed to ensure Pizza Oldbury Point Ltd (Pizza Oldbury) submitted accurate VAT and CT returns to HM Revenue & Customs (“HMRC) by the deliberate suppression of sales income. In that:

  • Pizza Oldbury registered for VAT with effect from 01/05/2011.
  • Pizza Oldbury operated a pizza takeaway business from 27/04/2011 to June 2017.
  • HMRC made one visit to the company premises during which a test purchase was carried out.
  • On 12/12/2016 HMRC attended Pizza Oldbury business premises. During the visit, HMRC obtained a download of the end of day Z list till receipts for the period 01/11/2014 to 31/10/2016. As a result of their investigation, HMRC determined that the company had deliberately supressed sales and under declared VAT and CT due to HMRC.
  • HMRC raised VAT assessments for at least the quarter periods ending 01/2015 to 10/2016 of £166,671. As a result of his conduct HMRC applied penalties of at least £93,332 (excluding interest) in respect of deliberate inaccuracies made in the returns.
  • In addition HMRC reassessed the company’s Corporation Tax liability to £47,733 (excludes interest) for at least the accounting period 01.05.2015 to 30.04.2016.
  • No payments were made against the reassessed VAT and CT. HMRC petitioned for Pizza Oldbury to be wound up and the order was made on 27.11.2017. The outstanding liability to HMRC as at the date of liquidation was £603,414 based on HMRC’s final proof of debt. 

    This information is correct as at 6 / 8 / 2019

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