Restaurant closures back on the menu Banks and investors were forced to withdraw support on struggling restaurants in the run-up to Christmas with the result that 194 closed their doors according to the study by accountants Wilkins Kennedy. Overall 684 restaurants went under last year, an increase of 19pc on the 2010 level as owners faced difficulties in passing on increases in VAT, the rise in the minimum wage and higher food costs to fewer customers. Casualties have included the Little Chef chain of roadside stops and Moshi Moshi, the Japanese restaurant in Liverpool Street, London, the first to introduce conveyor belt sushi in the UK. Anthony Cork, a Wilkins Kennedy partner, said: "Entertainment budgets are still well below their pre-recession level and are likely to remain so for some time." Restaurants are uncertain about the impact of the Olympic Games on summer trade with owners worried about whether the influx of tourists will offset the possible loss of regular customers, said Mr Cork. The numbers are the worst in the restaurant sector since 2009 when the UK was last in recession.