The former bankrupt, Dominic Chappell, who bought BHS for £1 from Sir Philip Green goes on trial on Monday.
He faces three charges of failing to hand over information on the BHS pensions scheme to the Pensions Regulator. He denies the charges.
His firm Retail Acquisitions (RAL) bought BHS in 2015 but it collapsed a year later, leaving 20,000 pensioners facing lower than expected pensions.
The chain’s collapse crystallised a deficit of £571m in its pension scheme.
Mr Chappell received £2.5m in payments from the company in his year of ownership.
The Pensions Regulator has already reached a deal with Sir Phillip Green, who sold BHS to Mr Chappell, to shore up the company’s pension scheme with an extra £360m.
However, the pension payments will still be lower than expected, and the regulator continues to investigate whether Mr Chappell should make a contribution as well.
He has always denied responsibility and has pledged to “vigorously defend ridiculous claims”.
The charge of not providing information to the Pensions Regulator is a criminal one, and carries an unlimited fine.