Name: Shafiq Ul-Qamar

Name: FLAMES GRILL LTD

Date of Birth: 15 / 6 / 1971

Date Order Starts: 9 / 10 / 2025

Disqualification Length: 7 Years  Month(s)

CRO Number: INV7340021

Last Known Address: 9 Queen Victoria Road,, , , , BURNLEY, BB10 3DH

Conduct: Shafiq Ul-Qamar failed to register Flames Grill Ltd (“Flames”) for Value Added Tax (“VAT”) when Flames’ turnover had exceeded the requisite VAT threshold requiring registration from June 2017 to 21 November 2023 (date it entered liquidation) causing HM Revenue & Customs (“HMRC”) to raise assessments of VAT for £168,669 in respect of Flames’ trading activities and penalties of £48,914. In that: • A company is required to register for VAT with HMRC when its turnover exceeds a certain amount. In the tax year 01 April 2017 to 31 March 2018 the threshold for registering a company for VAT with HMRC was £85,000. • HMRC commenced an investigation into Flames’ affairs and on 13 March 2024 HMRC wrote to Flames stating that despite a number of requests, it had failed to provide any documents or information requested including details of any cash sales. • An analysis completed by HMRC of Flames’ online food order partner account and card machine payment transactions, concluded that Flames reached a turnover of at least £85,000 in June 2017, therefore Flames ought to have registered for VAT from at least August 2017 but failed to do so. • HMRC have calculated the VAT liability due from Flames as £168,669 using best judgment excluding penalties and other charges for the period August 2017 to November 2023. • At liquidation the company’s total liabilities were £189,228, of which £168,669 was owed to HMRC. 

This information is correct as at 19 / 9 / 2025

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