Case details for Mohammad Hassan Nouri

Name: Mohammad Hassan Nouri

Name: A & H (West Midlands) Limited

Date of Birth: 4 / 6 / 1975

Date Order Starts: 2 / 6 / 2020

Disqualification Length: 6 Years 6 Month(s)

CRO Number: 09196041

Last Known Address: 18 Manifold Way,, , , , WEDNESBURY, WS10 0GB

Conduct: From at least 01 September 2014 Mohammad Hassan Nouri (“Mr Nouri”) failed to ensure that A & H (West Midlands) Limited (“A&H”) registered for VAT and subsequently failed to ensure that any VAT returns were submitted. Following an investigation by HMRC, VAT liabilities totalling £75,832 were claimed, which remained unpaid at the date of liquidation. • Mr Nouri did not register A&H for VAT and therefore did not submit any returns or payments to HMRC for VAT; • On 21 February 2017, 22 February 2017 and 24 February 2017 HMRC carried out test purchases and external observations at A&H’s trading premises, discovering that purchased meals were not being recorded; • On 04 July 2017 HMRC conducted an unannounced visit at the premises and obtaining readings from A&H’s Epos system; • HMRC wrote to A&H on 07 November 2018 detailing findings received from the Merchant Acquirer, concluding that the business records could not be relied on and corporation tax returns rendered to HMRC were inaccurate. HMRC also concluded that the company should have been VAT registered; • HMRC wrote to A&H again on 26 April 2019 with amendments to their initial calculations, determining under-declared sales of £606,657, resulting in Officer’s VAT assessment of £75,832, which remained unpaid at the date of Liquidation 

This information is correct as at 14 / 5 / 2020

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