The appeals are against HMRC’s decision to assess WJE Limited (WJE) for VAT and corporation tax together with penalties for deliberate and concealed inaccuracies in its tax returns.

In addition, personal liability notices were issued to Kit Ling Chan (KLC), a director of WJE, in relation to these penalties.

WJE Ltd was incorporated on 5 January 2005 and traded as the Oriental Garden, running a buffet-style restaurant.

On 21 August 2019, HMRC officer Samantha Samways wrote to WJE to say that she would be conducting a compliance check of the company’s VAT returns and to arrange a meeting at the business premises.

This resulted in VAT and corporation tax assessments, together with penalties for inaccuracies in their returns.