This relates to a historic tax dispute which originated from VAT issues dating from over 16 years ago.

Paradise Dry Cleaners in Camden in London was issued a VAT assessment in 2017 for £102,170 for output tax between August 2009 and May 2016, which was subsequently reduced to £46,292.

But along with the VAT assessment was an inaccuracy penalty for £53,639 as HMRC said the company had deliberately underdeclared its VAT obligations, although this were recalculated to £24,291 to reflect the reduction in the VAT assessment.

Two years later, in March 2019, as the assessments remained unpaid, HMRC issued personal liability notices to the two directors, Hamid Mojarad and David Mojarad, for £12,145.50 each when the company was being dissolved.