Member Login

Sufficient evidence was adduced on affidavit for judge to determine liability for failing to make VAT returns

By: Colm Scott Byrne BL

or click here to request site subscription to search and view all judgments

Court of Appeal dismisses appeal and upholds the decision of the High Court to impose a sanction under tax legislation for negligently delivered incorrect VAT returns an for deliberately furnishing incorrect VAT returns, on the grounds that there was sufficient evidence adduced by the affidavit grounding the application for the Court to be able to properly determine whether the appellant was liable for the penalties specified.

Application for a determination by the High Court under s. 1077B (3) of the Taxes Consolidation Act 1997 as amended – tax law - whether there was sufficient evidence adduced by the grounding affidavit for the trial to properly make a determination whether the appellant was liable to the penalties specified – appellant failed to comply with a direction of the Court to provide a transcript of the Digital Audio Recording of the proceedings in the High Court – trial judge was entitled to at least have regard to the Revenue’s opinion that the delivery of the incorrect VAT returns was either negligent or deliberate – affidavit before the court povided an explanation of the background to the formation of the opinion, including by reference to the exhibited documents and records - trial judge was in a position to consider the evidence adduced – trial judge was entitled to have regard to the fact that the appellant had not sought to contest the opinion, or even to put in a timely affidavit setting out why he considered that his action by delivering incorrect VAT returns for the years in question was neither negligent nor deliberate - appeal dismissed

Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.

Leave a Comment

Your email address will not be published. Required fields are marked *