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Popular Italian restaurant hit with £278,000 tax bill plus £186,000 fine

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The Carmarthen eatery is still open, but trading under a different legal entity after being put into liquidation

A CARMARTHEN Italian restaurant has been named by HM Revenue and Customs after deliberately underpaying more than a quarter of a million pounds in tax — with the company now in liquidation.

Claudio Cernat Ltd, formerly trading as Florentino’s on Jacksons Lane, appears on HMRC’s latest list of deliberate tax defaulters published on Wednesday (Mar 26).

The company failed to pay £278,561.67 in tax between April 2016 and March 2020. A further penalty of £185,977.52 was imposed.

Records held by Companies House show the firm is now in liquidation, having been incorporated in March 2015.

The Pizza Oven at Florentino’s in Carmarthen (Image: Trip Advisor)

Largest west Wales case

The Carmarthen case is the most significant to emerge in West Wales from the latest HMRC “name and shame” list, both in terms of tax owed and penalties issued.

It stands in contrast to other Welsh entries, which are largely made up of smaller businesses and individual tradespeople owing tens of thousands rather than hundreds of thousands.

Who is running the restaurant?

Despite the liquidation of Claudio Cernat Ltd, Florentino’s restaurant in Carmarthen appears to still be operating, with bookings being taken through its website.

However, the website does not identify the company or individual currently running the business. Unless a sole trader, it is a legal requirement to have Limited company name on a business website.

The Herald contacted the restaurant by telephone on Thursday (Mar 26) to ask who currently operates the premises.

A female member of staff answered the phone as “Florentino’s” but declined to provide the name of the business employing her.

The call was then passed to a man who said the restaurant was under “new management” and “nothing to do with the old company”.

When asked to identify the business now operating Florentino’s, the man declined to give a company name or confirm the identity of the owners.

He gave his name only as “John” and said he would ask the new management to return the call “when they come in”.

Director linked to new company

Records show that Claudiu Florentin Cernat, a director associated with the former Carmarthen company, is now listed as a director of a separate business, Maximus Italian Ltd.

The Swansea-based company was incorporated in February 2025 and operates in the same sector — licensed restaurants.

There is no suggestion that the new company is involved in any wrongdoing.

Swansea cases also named

The list also includes three cases from the Swansea area.

Koyuncu Ltd, formerly trading as Pepino’s Pizza in Gorseinon, failed to pay £46,975 in tax, with a penalty of £28,185.

Lee Andrew Dunn, a mechanical fitter from Portmead, underpaid £29,326.20 and was issued a £17,449.06 penalty.

Christopher Lance Whitcombe, an engineer from Fforestfach, underpaid £54,598.69 and received a £46,596.84 penalty.

High street crackdown

Around 140 individuals and businesses across the UK have been named in the latest HMRC publication.

The list includes restaurants, takeaways, convenience stores and vape-related businesses, alongside self-employed trades, highlighting what HMRC says is ongoing non-compliance across high street sectors.

HMRC said all those named had the opportunity to avoid being listed by making a full disclosure during investigations, but failed to do so.

Kevin Hubbard, HMRC’s Director of Individuals and Small Business Compliance, said: “We are actively tackling tax non-compliance among high street businesses across the UK, and today’s namings show we will act wherever we find it.

“Everyone on this list had the opportunity to come forward to make a full disclosure — and didn’t. HMRC will always pursue those who deliberately refuse to pay what they owe.”

No businesses or individuals from Pembrokeshire or Ceredigion appear in the current list.

HMRC only publishes cases where more than £25,000 in tax has been deliberately underpaid. The list relates to civil penalties only, and names remain public for up to 12 months.

 

Business

Welfare facilities to care for rare breed of pigs built without permission approved

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A CALL to allow a Pembrokeshire farm to keep welfare facilities to care for rare breed breeding Tamworth pigs has been given the go-ahead.

In an application to Pembrokeshire County Council, Sharron Nicolas, through agent Hayston Developments & Planning Ltd, sought a certificate of lawfulness permission for the creation of a welfare flat within a previously-approved agricultural building, plus a rear lean-to extension and the erection of two further sheds at Fairybank Fields Farm, Bethesda, near Clynderwen.

An application for a certificate of lawfulness allows an applicant to keep a development if they can provide proof of occupancy or use, without any enforcement taking place, over a prolonged period.

The previous agricultural building application was granted back in 2003.

A supporting statement accompanying the application said the two-level welfare unit in the 2003-granted shed “contains the necessary elements to allow overnight stays which are essential when the pigs are farrowing.”

It added: “Mr Allan and Mrs Sharron Nicholas have been owners of Fairybank Fields since 1998. Unfortunately, Mr Nicolas died in February 2025. Although managing the farm at Bethesda, they lived at Pleasant View, Cold Blow, Narberth meaning a round trip of some 12 miles per visit – a visit which was required on a daily basis because of the need to feed and generally care for their animals – which were and still are rare breed pigs together with a number of beef cattle.

“It is essential that the pigs require continuous care when farrowing or when there are other pressures on animal health. When such occasions occurred, it was the practice of Mr Nicholas to spend the night at the farm and to use the welfare provision.”

It said Mr Nicholas would have spent approximately three months’ worth of nights (circa 90 nights) staying over at Fairybank Fields – a period of some 12 years when the bedroom above had been created to late 2024 when his brother assisted Mrs Nicholas in caring for the pigs as Mr Nicholas was too ill.

It went on to say: “Whilst the principal activity at the Farm is the breeding of the rare breed, the Tamworth Pig of which there are only currently 290 breeding sows in the UK, Mr and Mrs Nicholas also have had beef cattle on their farm and Mrs Nicholas intends to re-start that element in 2026.”

An officer report recommending approval said a site visit had been undertaken finding no evidence of the unit being occupied as a separate residential dwelling, nor as a primary residence.

It said a range of evidence was submitted in support of the application, including a detailed timeline, aerial imagery and multiple witness statements “which consistently indicate that the rear extension to Building 1 was constructed circa 2008, Shed 2 was completed in September 2012 and Shed 3 was erected in 2015”.

It said historic aerial photographs and witness statements demonstrated “on the balance of probability, that the operational development was substantially completed well in excess of four years prior to the submission of the application and has not been subject to any material interruption,” considered to be lawful by virtue of immunity from enforcement action.

It was granted approval on that basis.

 

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Business

 Resubmitted chocolate factory plans after previous refusal

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A FRESH call to allow the retrospective conversion of office space to a chocolate factory, a beauty salon and laundrette has been submitted after a previous refusal.

In an application refused by Pembrokeshire County Council in March, Mr M Williams, through agent Preseli Planning Ltd, sought retrospective permission for the subdivision of an office on land off Scotchwell Cottage, Cartlett, Haverfordwest into three units forming a chocolate manufacturing, a beauty salon, and a launderette, along with associated works.

A supporting statement, for the chocolate manufacturing by ‘Pembrokeshire Chocolate Company,’ as part of the scheme said: “The operation comprises of manufacturing of handmade bespoke flavoured chocolate bars.

“Historically there was an element of counter sales, but this has now ceased. The business sales comprise of online orders and the delivery of produce to local stockist. There are no counter sales from the premises.”

It said the beauty salon “offers treatments, nail services and hairdressing,” operating “on an appointment only basis, with the hairdresser element also offering a mobile service”.

It said the third unit of the building functions as a commercial laundrette and ironing services known as ‘West Coast Laundry,’ which “predominantly provides services to holiday cottages, hotels and care homes”.

The application was refused on the grounds it represents an unjustified out of centre use with regard to the salon and nail bar, “insufficient information has been provided to justify the loss of B1 employment floorspace,” and “the introduction of a hairdressing salon and nail bar, uses typically found within established shopping centres, into this out of centre location would undermine the strategic role, vitality, and viability of Haverfordwest town centre”.

Since then, a resubmitted application aimed at addressing the reasons for refusal has been lodged.

A supporting statement with that resubmitted application says it has “included additional evidence in terms of a sequential assessment, financial viability and client needs to justify the mixed-use unit having an out-of-town centre location, which is of a scale that would not undermine the vitality and viability of the town centre and has a saturation of similar services being offered”.

It adds: “The application has also provided additional evidence to justify the loss of 70 square metres of a B1 unit not being harmful to employment land provision in the settlement, where adequate alternative provision remains.”

It says the scheme “would represent a suitable re-use of the building, which would not undermine the vitality and viability of the town centre or result in harmful loss of employment land,” and would not “result in any significant harmful impacts upon neighbouring amenity or the character of the area”.

The latest application will be considered by county planners at a later date.

 

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Business

Main Street Music to close retail shop as owner focuses on handmade guitars

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A POPULAR Pembrokeshire music shop is changing the way it operates, with Main Street Music confirming it will no longer trade as a retail shop from September 1.

The business said there will be an immediate 15% sale on all stock, but stressed that Main Street Music is not disappearing completely.

The owner said the decision had been made “with a heavy heart”, adding that the shop’s closure as a retail outlet would be a loss for Pembrokeshire as the county’s last professional guitar dealership.

He said his long-term passion had always been making musical instruments, something he had done since his teenage years, later receiving scholarships and a fellowship for his studies.

After college, he was given the opportunity to buy the business at the age of 24.

He said: “I have had an amazing time running this shop, giving it everything I’ve got, met some wonderful people and sold some incredible guitars.”

Although the business itself remains successful, he said tighter retail margins, dealership pressures and rising costs had made it difficult to grow in a way that would allow him to employ others and spend more time in the workshop.

The shop will eventually reopen as an appointment-only workshop and showroom for handmade guitars and repairs.

Current repair work will continue on a case-by-case basis by appointment only.

Main Street Music thanked customers for their support over recent years, saying the owner was proud of where the shop had been taken.

Caption:

Main Street Music will close as a retail shop from September 1, but will continue as an appointment-only workshop and showroom for handmade guitars and repairs.

 

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