TC09630 - [2025] UKFTT 01071 (TC)

On 7 February 2018, HMRC issued Mr Di Lellio with discovery assessments for 2011-12 of £6,074.35 and for the year 2012-13 of £28,117.25, on the basis that rent had been omitted from his SA returns.

On 6 April2018, Mr Cooke wrote to HMRC’s Debt Management department on Mr Di Lellio’s behalf, saying:

“I refer to the statement of liabilities enclosed and request postponement of collection until the outcome of an inquiry for 2012 and 2013 has been completed.”

We infer that the inquiry which had not yet been completed was a reference to the continuing CT and VAT investigations into the Companies.

On 2 May 2018, a meeting took place between (a) Mr Cooke and Mr Di Lellio and (b) Officer Fowler together with HMRC colleagues. During the meeting, Mr Cooke said he had appealed the assessments, but Officer Fowler told him no appeal had been received, and asked him to send copies. Mr Cooke agreed to do this the following week, but did not do so.

On 14 September 2018, Mr Cooke sent Officer Fowler the request he had made for the tax to be postponed, together with a covering email which read “I attach a copy of the request to stand over collection of assessed tax”.

Officer Fowler replied by return, saying:

“I am sorry but the attachment is not a valid appeal. I attach a PDF about appeals. If you look at point 2 you will see that an appeal must include details of what the person disagrees with and why as well as what the person thinks the correct figures are and how they have calculated them. Your attachment does not do that, it is asking for postponement because there is an open enquiry which is not a valid ground of appeal.”

Officer Fowler also attached guidance from the gov.uk website about how to make a valid appeal. Mr Cooke did not respond.