Gareth Jones and his wife Natalia closed their luxury chocolate shop in Notting Hill, west London, in March, laying off three staff.
Mr Jones, a former car industry executive, opened the shop, Alexeeva and Jones, almost five years ago, winning favourable reviews from Vogue and the Times.
But with his business rates set to increase from about £23,000 a year to £40,000 after a revaluation this year, he decided it was impossible for the shop to turn a profit. Instead, he has moved the business online and continues to supply his customers, including the Dorchester hotel, from home.