TC09630 - [2025] UKFTT 01071 (TC)

If Mr Di Lellio fails to obtain permission to appeal, the HMRC decisions he is now seeking to challenge will become final and the bankruptcy proceedings will recommence. We did not have an up to date figure for the amount in issue, but the bankruptcy petition filed in 2023 gives a figure of £139,029.70.

However, not all of the amounts sought by HMRC relate to Mr Di Lellio’s rental income. Officer Fowler also amended his SA returns for 2012-13 to 2015-16 for other matters, see §20, and the statutory demand also included tax for later years (2017-18 through to 2021-22); two penalties under FA 2008, Sch 36 for failing to provide information; late payment penalties from 2014-15 through to 2020-21 and significant sums by way of interest on these other debts. It follows that even if Mr Di Lellio were to receive permission to make late appeals, he would still owe HMRC a substantial amount of money.

In addition, having to pay HMRC the sums for which permission to appeal has been sought in the Application is the inevitable consequence of failing to gain permission to appeal. We therefore give little weight to this factor.