Name: Stephen David LEWIS

Name: ISUPPLY GROUP LTD

Date of Birth: 31 / 10 / 1969

Date Order Starts: 15 / 12 / 2025

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 11320554

Last Known Address: 3 Bedale Close,, , , , NEWTON-LE-WILLOWS,, WA12 8NQ

Conduct: Stephen Lewis (“Mr Lewis”) caused ISUPPLY GROUP LTD (“Group”) to submit inaccurate returns to HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”) for the periods ending 03/24 and 06/24. In addition, he failed to deliver up to HMRC supporting documentation in relation to input VAT claims made by Group, resulting in HMRC making an Officer’s Assessments of £585,538 in addition to levying VAT Inaccuracy Assessments Penalties of £409,876 on 28 November 2024. In that: • HMRC wrote to the company on 14 June 2024 and requested company records for inspection due to the last return not being submitted. • HMRC issued reminders and requests for records by telephone and email to Group on 18 July 2024, 22 July 2024, 23 July 2024, 26 July 2024 and 01 August 2024. • On 31 July 2024, Group submitted VAT returns for the periods ending 03/24 and 06/24. For 03/24 the company VAT return stated output Tax £414,972, input Tax £283,961 and net tax due £131,012 and for the period ending 06/24 the company VAT return stated output Tax £382,089, input tax £301,579 and net tax due £80,510. • HMRC conducted unannounced visits at the company’s latest two addresses on 22 August 2024 with no response. HMRC issued a Schedule 36 Notice and 7-day VAT de-registration warning letter. HMRC also attempted to call the directors and sent a further email. • Group provided HMRC with some records on 05 September 2024 but not for the periods requested by HMRC. • As company records for the requested periods were not provided to evidence the Input Tax claimed, HMRC denied the amounts resulting in an assessed amount of £585,539. • Between 01 January 2024 and 30 June 2024, payments to HMRC were made from the company bank account totalling £40,535. • In the same period, the company bank account received credits totalling £4,771,297 with debits totalling £4,767,279. • No records have been delivered up by the company to the Insolvency Service or Administrator. • At Administration total claimed by HMRC in respect of VAT is £1,449,795, of which £458,874 relates to VAT penalties and interest. 

This information is correct as at 25 / 11 / 2025

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