The Perth owner of Cloud 9 smoke shops has launched a $2 million negligence lawsuit against her former tax agents, intensifying the long-running legal saga surrounding the controversial businesses.

Linda Nguyen, 41, lodged the claim in the Supreme Court on August 25, alleging that accountant Bernard Hoey, the former principal of Burswood Partners, and his ex-business partner Amanda Robinett, failed to properly manage the tax affairs of her network of companies and family trusts.

Cloud 9 smoke shop in Victoria Park.

The writ, filed by Ms Nguyen’s lawyer Martin Bennett, claimed millions of dollars in trust distributions were wrongly recorded as loans as far back as 2018, exposing her businesses to heavy tax penalties.

One of her companies, JJJ Bros Corporate Pty Ltd, is seeking more than

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