Mozmul Islam, from London, caused his company to fraudulently evade VAT transactions, on top of applying for the maximum amount of £50,000 available through the bounce-back loan scheme, which he was not entitled to. 

Between 1 August and 31 October 2019, Islam caused his company to participate in transactions which were connected with the fraudulent evasion of VAT.

These connections are something with which Islam, either knew or should have known about, according to HMRC.