The source of the MTpartnership site is farcical, just do a search in there for next and you can see all of the references to next day batteries. You can see that the "customer also bought" code is referenced to the next day batteries website!!!This makes sense, as you can't personally apply for the flat rate scheme more than once. So Battery Wizard applied in the previous directors name, and handed over the josh, Company 1 flat rate done. Josh then started his own company and applied (technically for the first time) company 2 flat rate done. Josh then needed a 3rd person to apply for the 3rd time - MTN partnership with someone elses name. Company 3 flat rate done.
Edit - Shouldn't be getting involved - I'll stop now
Edit - Actually, bollocks to it. - If Josh 'magically' becomes the director of this new company - then I've sussed him. He's using other people to apply for flat rate, and then taking over the company.
You can also see that all of the aforementioned companies have used the same agent to form the company (companies made simple).
To get one over the tax man you need to a.) be smart and b.) not piss people off so they go looking for dirt on you! I believe it's only a matter of time, if he is doing as has been speculated and manipulating the flat rate scheme there's a sizeable amount of VAT owing, and HMRC aren't known for their patience or understanding.