I just read it today and it seems like they liquidate the company before accounts are due, thus not filing any accounts and technically not "owing" anything. I

I just read it today and it seems like they liquidate the company before accounts are due, thus not filing any accounts and technically not "owing" anything. I don't see why they'd bother with VAT and attract more attention to themselves when they're already evading insane amounts of tax, and since they're not filing any accounts it's not like the 80k£ threshold (where VAT registration is mandatory) applies to them.