Babar Saddiq is the sole director of B J Shere Khan Star City Limited (BJSKSCL), a restaurant operating out of Unit 13 of Star City in Birmingham. The company is still active but has an active proposal to be struck off from Companies House.
HMRC believed Saddiq also ran Oodles N’Noodles restaurant, again located in Star City, which was subject to a till suppression appeal in 2024 resulting in the appellants paying a £727,000 penalty.
Eventually it was agreed that Saddiq was involved with Oodles N’Noodles as HMRC identified multiple transactions paid between the two companies.
At the appeal at the First Tier Tribunal (FTT), Judge Michael Blackwell said: ‘Even if we were to accept the involvement of Mr Saddiq in the operation of Oodles, that would not necessarily show that it was BJSKSCL (which of course has separate legal personality) that was trading.’
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