Case details for Alireza Zolghadr Mazleghani

Name: Alireza Zolghadr Mazleghani

Name: Pizza Supremo Limited

Date of Birth: 21 / 3 / 1976

Date Order Starts: 21 / 8 / 2026

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 10698508

Last Known Address: 10 Chaffinch Road, , , , STOURBRIDGE, DY9 7HT

Conduct: Pizza Supremo Limited Alireza Zolghadr Mazleghani aka Ali Mazleghani (“Mr Mazleghani”) caused Pizza Supremo Limited (“Pizza”) to trade to the detriment of HMRC from 1 January 2020 in respect of Corporation Tax and in respect of VAT from 7 May 2020 until liquidation on 28 February 2024. In that: Corporation Tax a) Pizza was incorporated on 30 March 2017. Corporation Tax return filed for the period 1 April 2018 to 31 March 2019 shows a Corporation Tax of £7,099.35, falling due on 1 January 2020. The full amount remained outstanding at liquidation. b) Returns filed for the next four periods from 1 April 2019 to 31 March 2020, 1 April 2020 to 31 March 2021, 1 April 2021 to 31 March 2022 and 1 April 2022 to 31 March 2023 show Corporation Tax totalling £97,874.32 falling due all of which remained outstanding at liquidation. c) Interest totalling £11,436.63 was applied by HMRC due to the non-payment of the full accrued Corporation Tax liabilities. d) At liquidation, HMRC claimed £116,410.30 including interest being due in relation to Corporation Tax. VAT a) Pizza registered for VAT with effect from 19 April 2017. HMRC’s Winding Up petition shows that the oldest VAT liability is that for the period ended 03/20 which ought to be paid in full by 07 May 2020. b) Pizza submitted all VAT returns to the period ended 09/23. The returns filed for the period ended 03/20 to 09/23 declared a total liability of £209,899.54. HMRC records show that payments received totalling £11,817.03 were allocated towards settling the VAT liability for the period ended 09/20 and reducing the liabilities for the periods ended 03/20, 06/20 and 03/23. At liquidation VAT liability based on returns filed is outstanding at £198,082.51. c) A VAT assessment was raised for the period to 31 December 2023 totaling £19,939.54 and the full sum remains outstanding at Liquidation. d) HMRC raised VAT surcharges for the periods ended 06/21 to 12/22 totaling £13,146.27. No payment was made, leaving the full sum outstanding at liquidation. e) HMRC’s claim includes penalties and interest totalling £2,532.43. f) At liquidation, HMRC claimed £233,700.75 including penalties and interest being due in relation to VAT. Comparative Treatment a) Analysis of the available company bank statements for the period 01 January 2020 to 16 February 2024 shows £2,002,176.97 was credited and £2,052,765.29 was debited from the company’s bank account of which £214,128 is described as debits to a Mr Ali Hazleghani Supremo. During the same period, HMRC records show that payments totalling £30,045.49 was received in respect of VAT (£300 was received after 16 February 2024). b) At liquidation, the Statement of Affairs shows total creditors of £232,575.95 of which HMRC is shown as being owed £192,250.58. -------------------------------------------------------------------------- Supremo Pizza (Willenhall) Limited Alireza Zolghadr Mazleghani aka Ali Mazleghani (“Mr Mazleghani”) caused Supremo Pizza (Willenhall) Limited (“Willenhall”) to trade to the detriment of HMRC from 1 September 2021 in respect of Corporation Tax, in respect of PAYE/NIC from 22 October 2021 and in respect of VAT from 7 August 2022 until liquidation on 28 February 2024. In that: Corporation Tax a) Willenhall was incorporated on 04/11/2019. Returns filed for the period 4 November 2019 to 3 November 2020 and from 4 November 2020 to 30 November 2020 show Corporation Tax totalling £7,447.81 falling due on 1 September 2021, at the latest. The full amounts remained outstanding at liquidation. b) Return filed for the period 1 December 2020 to 30 November 2021 show Corporation Tax totalling £7,516.02 falling due on 1 January 2020. The full amount remained outstanding at liquidation. c) Returns filed for the next two periods from 1 December 2021 to 30 November 2022 and 1 December 2022 to 31 March 2023 show Corporation Tax of £3,775.30 and £1,251.72 respectively. d) No payment was made by the company towards its Corporation tax accounts throughout trading. e) Interest totalling £1,877.95 was applied by HMRC due to the non-payment of the full accrued Corporation Tax liabilities. f) At liquidation, £21,868.80 remains outstanding including penalties being due in relation to Corporation Tax. PAYE/NIC a) HMRC’s Winding Up petition shows the older unpaid tax liability dated back to the month ended 05/10/2021, which ought to be paid in full by 22/10/2021. Willenhall’s filed returns for the 2021/22 tax year declared a total liability of £17,644.13. At liquidation, £8,374.96 remains outstanding at liquidation. b) Willenhall’s filed returns for the 2022/23 tax year declared a total liability of £19,069.96. At liquidation, £18,984.60 remains outstanding at liquidation. c) Willenhall’s filed returns and an assessment raised for the 2023/24 tax year show a total liability of £899.48. At liquidation, £856.83 remains outstanding at liquidation. d) Interest and penalty totalling £479.54 were applied by HMRC due to the company’s failure to deal properly with its PAYE affairs. e) At liquidation, HMRC claimed £28,695.93 including interest and penalties being due in relation to PAYE/NIC. VAT a) Willenhall submitted its VAT registration form on 05 April 2022 and it was registered for VAT scheme with effect from 01 July 2020. The first VAT return filed was for the period ended 06/22. b) Willenhall filed VAT returns for all periods to 09/23, declaring a total VAT of £68,405.53. A VAT assessment of £9,936.83 was raised for the period ended 12/23. c) Willenhall made 2 payments totalling £600 in June 2023 and July 2023 respectively towards its VAT accounts. The winding Up petition filed by HMRC shows the £600 payment was allocated towards the period ended 06/22 which reduced from VAT liability of £17,127.62 to £16,527.62. d) Penalties totalling £1,497.03 were raised by HMRC against Willenhall which remained outstanding at the date of liquidation. e) At liquidation, £79,239.39 remains outstanding, including penalties being due in relation to VAT. Comparative Treatment a) Analysis of the available company bank statements for the period 01 September 2021 to 19 December 2023 shows £692,126.50 was credited and £683,609.46 was debited from the company’s bank account. During the same period, HMRC records show that payments totalling £2,612.15 were received in respect of PAYE/NIC and £600 was received in respect of VAT. B) At liquidation, the Statement of Affairs shows total creditors of £212,509.64, of which HMRC is shown as being owed £133,509.64 

This information is correct as at 3 / 8 / 2026



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