The First Tier Tribunal (FTT) has rejected the appeal from Thai restaurant owner Wuttinan Kopat against a discovery assessment and three closure notices totalling £63,733.43, and penalties totalling £6,058.81 from HMRC which believed that Kopat had not declared the correct level of profit for the business for 2013-17.

In February 2016, HRMC conducted a lunchtime test meal at Kopat’s restaurant. The two officers had a meal and paid £23.90, leaving £1.10 as a tip, and while HMRC was there four other customer groups entered the restaurant.

In November, HMRC opened an enquiry into the 2014-15 tax returns and requested further information and documents relating to the restaurant.