Case details for STEVEN WHEELER

Name: STEVEN WHEELER

Name: IDHL LTD

Date of Birth: 3 / 10 / 1969

Date Order Starts: 6 / 11 / 2023

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 12224402

Last Known Address: 329 Milwards, , , , HARLOW, CM19 4SW

Conduct: Steven Wheeler (“Mr Wheeler”) failed to ensure that IDHL Limited (“IDHL”) complied with its statutory obligations to submit timely returns to HMRC in respect of Value Added Tax (“VAT”), from q/e 31 January 2020 to q/e 31 October 2021. From 08 September 2020 to the date of administration, Mr Wheeler caused or allowed IDHL to trade to the detriment of HMRC in respect of VAT. As a result, HMRC are owed at least £623,000 in respect of VAT at the date of administration. In that: Failure to file VAT returns • IDHL registered for VAT on 01 November 2019. It’s first VAT return for the q/e 31 January 2020, was due to be submitted to HMRC by 07 March 2020. IDHL failed to submit this return. • IDHL was due to submit a further 7 returns for the period q/e 30 April 2020 to 31 October 2021 inclusive. None of these returns were submitted. • As a result, HMRC issued assessments in respect of VAT totalling £233,750. • On the 17 November 2021, IDHL engaged the services of a firm of accountants to retrospectively complete its VAT returns with a view to submitting them to HMRC. • The VAT returns completed for the quarters ending 31 January 2020 to 31 October 2021 inclusive disclose liabilities totalling £623,720. These returns were never submitted to HMRC. Trading to the detriment • IDHL’s accountants calculated its VAT liability for q/e 31 July 2020 as £66,866, which fell due for payment to HMRC by 07 September 2020. No payment was made, and the liabilities remain outstanding at Administration. • IDHL incurred further VAT liabilities amounting to £503,064 over period VAT q/e 31 October 2020 to 31 October 2021 inclusive. No payments were made in respect of these liabilities, and they remain outstanding at Administration. • At the date of Administration, IDHL owe £623,720 in respect of VAT (including deferred VAT liabilities of £53,325 for the q/e 04/20 that fell due for payment on 30 June 2021 at the latest). Comparative Treatment • From 08 September 2020 to the date of administration, £4,236,697 was paid out of the company bank account, with £135,012 paid to Mr Wheeler, £125,905 paid to his co-director and £0 paid to HMRC in respect of VAT. • At the date of Administration, IDHL owe VAT liabilities totalling £623,277. In comparison 2 trade creditors have submitted claims totalling £2,231. 

This information is correct as at 17 / 10 / 2023


Name: JAMES PAGE

Name: IDHL LTD

Date of Birth: 12 / 11 / 1965

Date Order Starts: 8 / 11 / 2023

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 12224402

Last Known Address: 29 Sheldon Close, , , , HARLOW, CM17 9QR

Conduct: James Page (“Mr Page”) failed to ensure that IDHL Limited (“IDHL”) complied with its statutory obligations to submit timely returns to HMRC in respect of Value Added Tax (“VAT”), from q/e 31 January 2020 to q/e 31 October 2021. From 08 September 2020 to the date of administration, Mr Page caused or allowed IDHL to trade to the detriment of HMRC in respect of VAT. As a result, HMRC are owed at least £623,000 in respect of VAT at the date of administration. In that: Failure to file VAT returns IDHL registered for VAT on 01 November 2019. It’s first VAT return for the q/e 31 January 2020, was due to be submitted to HMRC by 07 March 2020. IDHL failed to submit this return. IDHL was due to submit a further 7 returns for the period q/e 30 April 2020 to 31 October 2021 inclusive. None of these returns were submitted. As a result, HMRC issued assessments in respect of VAT totalling £233,750. On the 17 November 2021, IDHL engaged the services of a firm of accountants to retrospectively complete its VAT returns with a view to submitting them to HMRC. The VAT returns completed for the quarters ending 31 January 2020 to 31 October 2021 inclusive disclose liabilities totalling £623,720. These returns were never submitted to HMRC. Trading to the detriment IDHL’s accountants calculated its VAT liability for q/e 31 July 2020 as £66,866, which fell due for payment to HMRC by 07 September 2020. No payment was made, and the liabilities remain outstanding at Administration. IDHL incurred further VAT liabilities amounting to £503,064 over period VAT q/e 31 October 2020 to 31 October 2021 inclusive. No payments were made in respect of these liabilities, and they remain outstanding at Administration. At the date of Administration, IDHL owe £623,720 in respect of VAT (including deferred VAT liabilities of £53,325 for the q/e 04/20 that fell due for payment on 30 June 2021 at the latest). Comparative Treatment From 08 September 2020 to the date of administration, £4,236,697 was paid out of the company bank account, with £125,905 paid to Mr Page, £135,012 paid to his co-director and £0 paid to HMRC in respect of VAT. At the date of Administration, IDHL owe VAT liabilities totalling £623,720. In comparison, 2 trade creditors have submitted claims totalling £2,231. 

This information is correct as at 18 / 10 / 2023



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