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Introduction and Summary
Introduction and Summary
HM Revenue & Customs (“HMRC”) had issued Mr Di Lellio with the following assessments:
Discovery assessments for the year 2011-12 of £6,074.35 and for the year 2012-13 of £28,117.25, both issued on 7 February 2018.
Closure notices and related amendments for the years 2013-14 to 2015-16 issued on 30 January 2019; the extra tax was £12,806,27; £12,253.90 and £7,578.35 respectively.
Inaccuracy penalties for all the above years, totalling £16,064; these were issued on 1 February 2019.
A personal liability notice (“PLN”) of £21,552 issued on 8 November 2018 and a further PLN of £2,728.02 issued on 25 January 2019.
None of the above was appealed within the statutory time limits. Mr Di Lellio applied to the Tribunal for permission to make late appeals (“the Application”) on the basis that he was not liable to tax on certain rental income. For the reasons set out below, we refuse to give Mr Di Lellio permission to make late appeals. We make some observations about the PLNs at the end of this decision.
In the rest of this Decision, we have referred to the years from 2011-12 to the date of this hearing as “the relevant period”. All legislation and case law is cited only so far as relevant to the issues being considered.
- 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