Case details for John DIANELLOU

Name: John DIANELLOU

Name: YANNIS I.T.S (LONDON) LIMITED

Date of Birth: 14 / 1 / 1965

Date Order Starts: 29 / 1 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 05922904

Last Known Address: 3 Tristram Road,, , , , BROMLEY,, BR1 5LX

Conduct: John Dianellou (“Mr Dianellou”) failed to ensure that Yannis I.T.S (London) Limited (“Yannis”) made full, timely payments to HM Revenue & Customs (“HMRC”) and caused Yannis to trade to the detriment of HMRC from 7 September 2014 at the latest to cessation of trading in September 2016 resulting in VAT liabilities at liquidation totalling £40,347 and Corporation Tax liabilities totalling £33,927 in that:-

  • HMRC lodged a claim in the liquidation in respect of VAT of £40,347;
  • Yannis submitted VAT returns to HMRC in respect of VAT quarters 07/13 to 07/16 disclosing a total liability to HMRC of £41,240.30, against which Yannis made payments totalling £16,465.85;
  • Yannis failed to submit VAT returns to HMRC in respect of VAT quarters 10/16, 01/17 and 04/17 that resulted in HMRC issuing assessment totalling £9,466;
  • HMRC issued default surcharges against Yannis in the total sum of £6,107.32;
  • The earliest unpaid VAT liability relates to the return for the quarter ended 31 July 2014, which fell due for payment on 07 September 2014;
  • The last payment by Yannis towards its VAT liability was made on 7 June 2016;
  • HMRC lodged a claim in the liquidation in respect of Corporation Tax (“CT”) of £33,927;
  • Yannis submitted CT returns to HMRC in respect of the years ended 30 September 2011; 30 September 2012; 30 September 2013; 30 September 2014 and 30 September 2015 disclosing a total liability to HMRC of £35,584.21, against which Yannis made payments totalling £5,719.36;
  • HMRC issued assessments of penalty and interest against Yannis in the total sum of £4,062.51
  • The last payment by Yannis towards its CT liability was made on 16 April 2014;
  • Analysis of Yannis’ expenditure transacted through its bank account shows that from 07 September 2014 until liquidation, payments totalling £271,223 were made. Of this sum, payments totalling at least £51,194 were made to him, with further payments totalling £130,542.51 which has not been accounted for. In comparison, over the same period a total of £25,136.75 was paid to HMRC.
  • At liquidation, HMRC is the only creditor, submitting a claim for £78,065 comprising VAT of £34,240.45, surcharges of £6,107.32, CT of £33,927 and penalties & interest of £4,062.51. 

    This information is correct as at 9 / 1 / 2019



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