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Findings of fact
Findings of fact
During some or all of the relevant period, Mr Di Lellio was the owner and director of two companies, Da Remo Ltd and Da Remo Restaurants Ltd (“the Companies”). The Companies ran restaurants in which Mr Di Lellio worked, one of which was in Denham and one in Rickmansworth.
Around 2015, HMRC began investigating Mr Di Lellio’s tax position, as well as the Corporation Tax (“CT”) and Value Added Tax (“VAT”) liabilities of the Companies. Included in the Companies’ accounts and tax returns were deductions for rent paid to Mr Di Lellio, but some or all of that rent was not included in Mr Di Lellio’s self-assessment (“SA”) tax returns.
- Heading
- Introduction and Summary
- The Evidence
- Findings of fact
- Tax years 2011-12 and 2012-13: assessments
- Tax years 2013-14 to 2015-16: assessments
- The Form
- Mr Di Lellio’s diagnosis
- Penalties for inaccuracies
- PLNs
- Subsequent events including bankruptcy proceedings
- Jurisdiction of the Tribunal
- The legislation about appeals
- The discovery assessments
- The closure notice amendments
- The steps taken by the parties
- The timing of the Application
- The Case Law
- The first Martland stage: the delays
- The second Marland stage: reasons for delays
- Reliance on advisers
- The need for time limits to be respected
- Merits
- Other prejudice to Mr Di Lellio
- Prejudice to HMRC
- Other Tribunal users
- Conclusions