Dominic Chappell has denied avoiding paying half a billion pounds in tax.
The former owner of collapsed department store chain BHS appeared at Southwark Crown Court on Friday.
Chappell, who bought BHS in 2015 for £1 from retail tycoon Sir Philip Green a year before it collapsed, pleaded not guilty at the court hearing.
He denied three tax evasion charges alleging he failed to register Swiss Rock, his bankrupt finance company, for taxes from the correct date, gave false information to the taxman, did not declare profits and failed to submit VAT returns.
The offences are said to have taken place between January 2014 and September 2016.
Chappell first appeared in court in June.
Chappell was running BHS when it went collapsed in 2016, leading to 11,000 job losses.
Southwark Crown Court were told that Chappell is also accused of failing to pay corporation tax and personal income tax from dividends he received from Swiss Rock.
Chappell will now go on trial in front of a High Court judge on October 5 next year.
Two additional charges of money laundering he originally faced have been dropped.
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