Corporate report
Current list of people involved in transactions connected with VAT fraud — up to March 2026
Updated 25 June 2026
© Crown copyright 2026
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This publication is available at https://www.gov.uk/government/publications/people-involved-in-transactions-connected-with-vat-fraud/current-list-of-people-involved-in-transactions-connected-with-vat-fraud
It’s important to note:
- the published person may no longer be involved in transactions connected with VAT fraud
- the published person may no longer be at the published address
- the business currently at the published address may have no connection with published business
- the business currently at the published address may have the same name as the published business but could be under completely new management
List first published 26 March 2026
| Name | Business trade or occupation | Address | Period of default | Total of penalties charged |
|---|---|---|---|---|
| Sempex International Limited | Wholesale of soft drinks and chocolates | Formerly of The Charter Building, Charter Place, Uxbridge, UB8 1JG | 1 May 2024 to 31 Jan 2025 | £263,188.20 |
| Kenward Waste Management Ltd | Waste management | Formerly of ZB Yard, Old Maidstone Road, Sidcup, DA14 5AZ | 1 Feb 2023 to 31 Jan 2024 | £110,863.20 |
| Barngate Developments Limited | Scrap metal and plastic recycling | Formerly of Maltkiln Lane, Newark, NG24 1HN | 1 Oct 2022 to 31 Mar 2024 | £473,354.70 |
Company officers
| Name | Officer’s position (or former position) | Address | Periods to which penalty relate | Total amount of company penalties charged | Portion attributed to officer |
|---|---|---|---|---|---|
| Moyn Uddin | Director of Sempex International Limited | 21 Maygoods View, High Road, Cowley, Uxbridge, UB8 2HQ | 1 May 2024 to 31 Jan 2025 | £263,188.20 | £263,188.20 |
List first published 20 November 2025
| Name | Business trade or occupation | Address | Period of default | Total of penalties charged |
|---|---|---|---|---|
| Liaison Brokerage Ltd | Food and drinks wholesaler | Formerly of 42 Burnt Mill, Elizabeth Way, Harlow, CM20 2HU | 1 Apr 2021 to 30 Sep 2023 | £506,817.90 |
| Bannister Fletcher Limited (formerly known as ‘Redwood Hare Ltd’) | Wholesale of electronic goods | Formerly of Suite 3, Ikon Business Centre, Tudor Road, Manor Park, Runcorn, WA7 1TA and Trinity Hall, 51 South Street, Reading, RG1 4QT | 1 Jul 2023 to 30 Jun 2024 | £328,928.10 |
Company officers
| Name | Officer’s position (or former position) | Address | Periods to which penalties relate | Total amount of company penalties charged | Portion attributed to officer |
|---|---|---|---|---|---|
| Sanjeev Singh Thethi | Director of Liaison Brokerage Ltd | 156 Stonor Road, Birmingham, B28 0QJ | 1 Apr 2021 to 30 Sep 2023 | £506,817.90 | £506,817.90 |
| Hector Alastair Ludovick Hall Macdonald Lockhart | Director of Bannister Fletcher Limited (formerly known as ‘Redwood Hare Ltd’) | 3 The Glebe, Halton Brook, Runcorn, WA7 2DJ | 1 Jul 2023 to 30 Jun 2024 | £328,928.10 | £328,928.10 |
List first published 25 September 2025
| Name | Business trade or occupation | Address | Period of default | Total of penalties charged |
|---|---|---|---|---|
| Welco Limited | Metal trading | New Dunn Business Park, Sling, Coleford, GL16 8JD | 1 Oct 2020 to 31 Dec 2022 | £502,697.70 |
Company officers
| Name | Officer’s position (or former position) | Address | Periods to which penalty relate | Total amount of company penalties charged | Portion attributed to officer |
|---|---|---|---|---|---|
| Philip Baden Watkins | Director of Welco Limited | Flaxley Abbey, Flaxley, Newnham, GL14 1JR | 1 Oct 2020 to 31 Dec 2022 | £502,697.70 | £502,697.70 |
List first published 18 June 2025
| Name | Business trade or occupation | Address | Period of default | Total of penalties charged |
|---|---|---|---|---|
| Thirsty Suppliers Ltd | Drinks wholesaler | Formerly of Unit 5, Swan Lane Industrial Park, Swan Lane, West Bromwich, B70 0NY | 1 Aug 2021 to 31 Oct 2021 | £38,550.30 |
| W.A.K Wholesalers Ltd | Wholesale of soft drinks | Formerly of 23 Reservoir Road, Oldbury, B68 9QG | 1 Aug 2021 to 31 Oct 2021 | £37,358.10 |
Company officers
| Name | Officer’s position (or former position) | Address | Periods to which penalty relate | Total amount of company penalties charged | Portion attributed to officer |
|---|---|---|---|---|---|
| Silas Chand | Director of Thirsty Suppliers Ltd | 6 Priory Drive, Vicarage Road, Oldbury, B68 8HZ | 1 Aug 2021 to 31 Oct 2021 | £38,550.30 | £38,550.30 |
| William Andrew Kelly | Director of W.A.K Wholesalers Ltd | 23 Reservoir Road, Oldbury, B68 9QG | 1 Aug 2021 to 31 Oct 2021 | £37,358.10 | £37,358.10 |
List first published 18 March 2025
| Name | Business trade or occupation | Address | Period of default | Total of penalties charged |
|---|---|---|---|---|
| Osiris Continental Ltd | Security | 110 Vincent Road, Dagenham, RM9 6AL | 1 Mar 2019 to 28 Feb 2020 | £28,212.90 |
| Tradefy Limited | Metals trading | Formerly of 2nd Floor, 17 Mclintocks Business Centre, Summer Lane, Barnsley, S70 2NZ | 1 Dec 2022 to 31 Aug 2023 | £1,114,020.90 |
| Sam Advisory Ltd | Metals trading | Formerly of Office 115, Norwich House, Savile Street, Hull, HU1 3ES and Suite 1, 17 Broad Street, Bury, BL9 0DA | 1 Nov 2022 to 31 Jul 2023 | £1,020,774.90 |
| 247 Jobline Limited (trading as ‘247 Jobline’) | Recruitment | Formerly of 152-160 City Road, London, EC1V 2NX | 1 Dec 2018 to 30 Nov 2020 | £61,936.20 |
| 121 Jobs Limited | Recruitment | Formerly of Suite 16, Roding House, 2 Cambridge Road, Barking, IG11 8NL | 1 Jul 2019 to 31 Mar 2021 | £82,874.10 |
| P&S Recycling Services Ltd. | Scrap metal recycling | Formerly of Unit 5, Construction Way, Off Barkstone Road, Barnsley, S71 3HU | 1 Oct 2018 to 30 Sep 2019 | £251,007.29 |
| MSF Trades & Labour Ltd | Recruitment | Formerly of 26 Kings Hill Avenue, Kings Hill, West Malling, ME19 4AE | 1 Oct 2019 to 31 Dec 2019 | £185,620.20 |
Company officers
| Name | Officer’s position (or former position) | Address | Periods to which penalty relate | Total amount of company penalties charged | Portion attributed to officer |
|---|---|---|---|---|---|
| Khurram Zaka Khan | Director of Osiris Continental Ltd | 110 Vincent Road, Dagenham, RM9 6AL | 1 Mar 2019 to 28 Feb 2020 | £28,212.90 | £28,212.90 |
| Jake Hardwick | Former director of Sam Advisory Ltd | 9 Holland Court, Radcliffe, Manchester, M26 2ND | 1 Nov 2022 to 31 Jul 2023 | £1,020,774.90 | £472,235.69 |
| Colin Bernard Hall | Director of P&S Recycling Services Ltd. | Formerly of 98 Kingsway, Mapplewood, Barnsley, S75 6EU | 1 Oct 2018 to 30 Sep 2019 | £251,007.29 | £251,007.29 |
| Marc Hyland Stokes | Director of MSF Trades & Labour Ltd | 63 Bridgewater Place, Leybourne, West Malling, ME19 5QS | 1 Oct 2019 to 31 Dec 2019 | £185,620.20 | £185,620.20 |
List first published 28 November 2024
| Name | Business trade or occupation | Address | Period of default | Total of penalties charged |
|---|---|---|---|---|
| Prism Payroll Limited | Payroll services | Formerly of Yewbank, Woodseaves, Market Drayton, TF9 2AW and Suite 6, Hawkesyard Hall, Armitage Road, Rugeley, WS15 1PU | 1 Jun 2019 to 31 Aug 2021 | £1,156,856.10 |
Company officers
| Name | Officer’s position (or former position) | Address | Periods to which penalty relate | Total amount of company penalties charged | Portion attributed to officer |
|---|---|---|---|---|---|
| Michael James Halford | Director of Prism Payroll Limited | Formerly of Yewbank, Woodseaves, Market Drayton, TF9 2AW | 1 Jun 2019 to 31 Aug 2021 | £1,156,856.10 | £1,156,856.10 |