Colm Brendan Malone appealed against two PLNs issued by HMRC on the grounds that he had been intentionally concealing VAT and corporation tax returns.

The PLN issued on 6 November 2019 related to VAT inaccuracies totalling £139,902.72. HMRC then issued another on 27 January 2020 for corporation tax for £41,701.676.

This was later confirmed by the Tribunal to have been amended to £45,507.84 (VAT PLN) and £8,522.25 (Corporation tax PLN).

Malone was the sole director of Maloney’s Diner Limited, a diner which in later years had a bistro attached, serving food and alcohol.

It registered for VAT on 2 November 2005. He subsequently traded as a partnership which had been required to provide security due to unpaid VAT of £20,818 and surcharges.