The case at the First Tier Tribunal (FTT) dated back over a decade and involved appellant Chee Whye Yip. He brought an appeal against an HMRC discovery assessment dated May 2021 in relation to tax year 2012-13 issued under section 29 of the Taxes Management Act 1970 and related penalties.

Yip came to the UK from Malaysia in 1961 and set up Archers Meats, a food delivery business for takeaway restaurants, and a second business called Archers Supplies, known as ‘the Archers Meat partnership’.

It was not until 2000 that the company was officially incorporated under the name Bridgeplus Limited, with Yip as sole director and 100% shareholder.