Vape shops, bubble tea stores and takeaways in Scotland fined by HMRC for defaulting on tax

Vape shops, takeaways, and bubble tea stores in Scotland are amongst 150 businesses which have received penalties for deliberately defaulting on tax.

On Thursday, HM Revenue and Customs (HMRC) named 150 businesses who had failed to pay tax across the UK.

The UK’s tax authority said in every case, those named deliberately failed to pay at least £25,000 in tax and did not make a full disclosure when HMRC began its investigation – a step that would have kept their details off the list.

In East Ayrshire, bosses at Muirhead Farm were fined £139,042.36 for defaulting on tax between December 1, 2020 and February 24, 2024.

In Dunfermline, Bubble Treats, which was formerly located in the Kingsgate shopping centre was fined £98,677.30 for the period November 1, 2021, to October 31, 2023.

Dennis Gerard O’Connell, a hotelier in Kircaldy, was fined £88,887.84 by HMRC for defaulting between April 6, 2021 and April 5, 2023.

Sean Daniel Ward, a Clydebank builder, received a penalty of £85,701.21 for the period December 1, 2019 and December 12, 2024.

The Fueng Yi takeaway in Stirling was hit with a penalty of £31,601.79, for defaulting on tax between July 25, 2021 and January 13, 2024.

J.Kirker Ltd which operated a takeaway in Glasgow’s Castlemilk was fined £35,209.36 for the period between December 1, 2023 and November 30, 2024.

Charles M Sinclair, of Greenock, failed to pay tax on foreign employment income between April 6, 2010 and April 5, 2021 and was fined £58,160.60.

And owners of Qube Scotland vape shop in Cumbernauld were penalised £58,017.43 for defaulting on tax between April 6, 2022 and April 5, 2023.

Kevin Hubbard, HMRC’s director of small business and individuals, said: “Too many high streets have businesses that are undercutting their honest neighbours by failing to pay the tax they owe.

“That is unfair to compliant businesses and to the communities they serve, and we are determined to tackle it.

“Among those named are takeaways, convenience stores and other high street businesses from across the UK – a reminder that HMRC’s work to tackle non-compliance reaches into every part of the country.”