From www.accountingweb.co.uk: (UK context) Thariq Mohammed, the owner of Happy Chip fish and chip shop, faced discovery assessments and penalties of £2 million from HMRC for filing false tax returns over several years.

His appeal to the first-tier tribunal floundered when he attempted to introduce new evidence, which was deemed unreliable, leading to the tribunal concluding he was responsible for the income from the business and his rental properties.

The tribunal upheld the penalties for earlier fraudulent conduct but reduced the culpability for penalties related to his failure to file returns after 2010, determining those actions were deliberate but not concealed.