The High Court granted Collector General Michael Gladney summary judgment for €822,765.41 against George and Ruth Raymond in a claim over unpaid VAT and interest. Mr Justice Max Barrett delivered the judgment on 30 June 2016.
The claim arose from VAT returns filed by or on behalf of the defendants concerning the sale of six properties. The judgment said those returns had become final and conclusive under the Tax Acts, and that demand had been made without payment. The total comprised €549,409 in VAT and €273,356.41 in interest.
George Raymond acknowledged that a VAT liability had arisen and had signed an “Inability to Pay” document accepting the Revenue Commissioners’ claim for tax undercharges and statutory interest. He nevertheless raised several objections to the summary proceedings. He said the defendants had previously been tax compliant, sought a stay pending their professional negligence proceedings against former tax consultants, and made allegations of criminality and misfeasance against Revenue officials.
The court said a prior history of tax compliance was no defence to the present default. It refused a stay, reasoning that VAT law places responsibility for returns and payment on the taxable person, and that Revenue should not have to await the outcome of a separate dispute between the defendants and their former advisers. The judge also rejected Raymond’s proposed arrangement to hold recovered proceeds in solicitors’ client account pending determination of the defendants’ liability.
The judge described the accusations against Revenue as assertions and said there was no evidence before the court of wrongdoing in its dealings with the defendants or pursuit of the money. Applying the summary judgment principles cited in the judgment, the court concluded that the defendants had no case, that there was no issue to be tried, and that they had not disclosed even an arguable defence.
The court declined both to stay the proceedings and to send the matter to plenary hearing, and granted Gladney the reliefs sought. These included the €822,765.41 claimed, interest under the Courts Act 1981, and VAT interest at the stated statutory daily rate from 19 November 2012. The judgment does not specify the amount of any further interest calculated after that date.