Gladney -v- Raymond & anor [2016] IEHC 370 (30 June 2016)

Gladney -v- Raymond & anor [2016] IEHC 370 (30 June 2016)

Defendants failed to disclose even an arguable defence to the VAT liability; professional negligence proceedings against accountants and prior tax compliance are not valid defences to tax recovery; no evidence supports allegations of wrongdoing by Revenue Commissioners; summary judgment is appropriate.

Citation
[2016] IEHC 370
Parties
Plaintiff: Michael Gladney; Defendant: George Raymond; Defendant: Ruth Raymond
Jurisdiction
Ireland
Judgment Date
30 June 2016
Procedural Posture
Summary Proceedings for Recovery of Tax Debt / Judgment on Application for Summary Judgment
Outcome
Summary judgment granted for plaintiff
Legal Topics
VAT Liability, Summary Judgment, Defences to Tax Recovery, Professional Negligence as Defence, Stay of Proceedings
Tax Law Civil Procedure VAT Liability Summary Judgment Defences to Tax Recovery Professional Negligence as Defence Stay of Proceedings

Case Brief

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Parties

Michael Gladney

Plaintiff

George Raymond

Defendant

Ruth Raymond

Defendant

Procedural Posture

Summary Proceedings for Recovery of Tax Debt / Judgment on Application for Summary Judgment

Legal Issues

  1. 1 Whether defendants have an arguable defence to summary proceedings for VAT liability
  2. 2 Whether proceedings should be stayed pending professional negligence action
  3. 3 Whether allegations of wrongdoing by Revenue Commissioners constitute a defence

Ratio Decidendi

Defendants failed to disclose even an arguable defence to the VAT liability; professional negligence proceedings against accountants and prior tax compliance are not valid defences to tax recovery; no evidence supports allegations of wrongdoing by Revenue Commissioners; summary judgment is appropriate.

Court Disposition

Summary judgment granted for plaintiff

Orders

  • Defendants to pay €822,765.41 to the Central Fund
  • Interest pursuant to the Courts Act 1981