Gladney v McGregor Senior (Approved) [2020] IEHC 496 (06 October 2020)

Gladney v McGregor Senior (Approved) [2020] IEHC 496 (06 October 2020)

Where a Notice of Assessment for VAT is issued and not appealed within the statutory period, the sum becomes due and payable and is recoverable by the Collector-General by summary judgment; the defendant cannot resist judgment by seeking discovery or particulars, nor by challenging the Collector-General's status if it is pleaded and uncontested.

Citation
[2020] IEHC 496
Parties
Plaintiff: Michael Gladney; Defendant: Peter McGregor Senior
Jurisdiction
Ireland
Judgment Date
06 October 2020
Procedural Posture
Summary Judgment Application / Final Judgment
Outcome
summary judgment granted for the plaintiff
Legal Topics
VAT Recovery, Summary Judgment, Tax Assessment, Statutory Appeals, Collector General's Authority
Tax Law Civil Procedure VAT Recovery Summary Judgment Tax Assessment Statutory Appeals Collector General's Authority

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 9 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Michael Gladney

Plaintiff

Peter McGregor Senior

Defendant

Procedural Posture

Summary Judgment Application / Final Judgment

Legal Issues

  1. 1 Whether the Collector-General is entitled to summary judgment for VAT assessed and not appealed within statutory time.
  2. 2 Whether the plaintiff must prove his status as Collector-General beyond pleading.
  3. 3 Whether the absence of 'final and conclusive' language in the statute affects the enforceability of the assessment.

Ratio Decidendi

Where a Notice of Assessment for VAT is issued and not appealed within the statutory period, the sum becomes due and payable and is recoverable by the Collector-General by summary judgment; the defendant cannot resist judgment by seeking discovery or particulars, nor by challenging the Collector-General's status if it is pleaded and uncontested.

Court Disposition

summary judgment granted for the plaintiff

Orders

  • Liberty to enter final judgment in the sum of €1,716,811.26 in favour of the Collector-General.