Tenzing Lama was the sole shareholder of a licensed Nepalese restaurant called Gorkha in Worthing, and he lived over the business in flat with his family until the row of shops was burnt down in a fire in 2018.

Lama’s appeal at the First Tier Tribunal (FTT) related to a number of tax penalties issued through personal liability notices (PLNs) from HMRC, dating back to 2016.

Due to the fire, Lama argued that he ignored the tax demands and penalties, as he thought he did not have to pay them as his business was destroyed.