Sixty year-old Paul Kelly who ran the Ma Kelly's chain in Blackpool, Fleetwood and Spain and accountant John Edward Parry appeared at Blackpool Magistrates Court.
The charges involve an estimated £5 million in tax evasion.
Both face charges of perverting the course of justice by allegedly submitting false Income Tax returns relating to Kelly from 2013 to 2016 to hearing at Preston Crown Court .
Kelly, 60, who lives at Linden House, Cleveleys, and Parry each face six more sets of fraud charges .
This relates to the Ma Kelly chain, Paul Kelly himself and money which should have been paid to the Government on behalf of Ma Kelly employees.
Prosecutor Malcolm Isherwood asked Magistrates to sent all matters to be dealt with at Crown Court where they will appear on June 8.