The High Court has granted judgment for €1,716,811.26 in Revenue’s proceedings against Peter McGregor Senior, after finding that he had not established an arguable defence to the claim for unpaid VAT.
The judgment, delivered by Ms Justice Niamh Hyland on 6 October 2020, concerned a summary summons issued by Michael Gladney, pleaded in the proceedings to be the Collector-General. The Revenue had issued McGregor with a VAT assessment on 29 July 2015 for €1,530,315, covering periods from September 2013 to December 2014. Interest brought the sum claimed in the proceedings to €1,716,811.26.
The court said it was common case that McGregor had not appealed the assessment to the Appeal Commissioners. Under the legislation applying at the time, the assessed amount became due and payable when the appeal period expired without an appeal. Justice Hyland held that the Collector-General could then sue to recover the debt.
McGregor had said he might have a VAT liability for a small number of motor vehicle sales, but disputed the amount claimed and sought discovery and further particulars to understand its calculation. The court held that disputes about the assessment’s calculation had to be raised through the statutory appeal process. It found discovery was not an appropriate defence to the summary proceedings, and noted there had been no appeal or attempt to seek an extension of time to appeal.
Revenue had initially relied on certificates stating that the assessment was “final and conclusive”, but withdrew that reliance on the morning of the hearing. Justice Hyland concluded the certificates were not necessary to establish that the amount had become due and payable under the applicable legislation. She also rejected the argument that the failure to use the words “final and conclusive” meant the debt could not be recovered.
The defendant further argued that there was no proof that Gladney was the Collector-General. The court found that the summary summons identified him as such and that the claim had not been controverted on that point. It distinguished a cited case concerning an officer authorised to sue in their own name, because these proceedings were brought by the Collector-General.
The court concluded that McGregor had not shown an arguable defence and granted judgment to the plaintiff for €1,716,811.26.