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Edinburgh
restaurateur Tommy Miah won a 10-year battle against a horrendous
Vat assessment when Scotland's Court of Session ruled that a
£400,000 Vat assessment dating back to 1995- and subsequent
penalties and interest - were invalid from the outset.
By the time the
judgment was issued in the closing hours of 2008, the amount at issue
neared £700,000.
"I knew
the claim was totally unjustified," Tommy said. "But
I was determined to fight it, even though I would have lost
everything if I failed.
"I hope my
success will encourage others facing unjust claims to fight for their rights."
It took the
revenue officers five years to investigate before taking the case to
the relevant tribunal. "They were aggressive in the extreme."
Tommy said. "They harassed me, my family, my staff, and
restaurant customers."
"For many
nights two or three of them sat in a car outside, counting the number
of people entering the restaurant. They frequently got the numbers
wrong, quite apart from ignoring the fact that my office was also in
the building and that there were regular visitors in connection with
my charitable activities and volunteer PR work."
Their behaviour
was so outrageous that at one stage Tommy's lawyer obtained an order
that they could only enter the restaurant if and when he was present.
One of Tommy's
close associates said much of the so-called Vat evidence appeared to
come from a former employee, discovered to be an illegal immigrant,
who then fled Edinburgh to avoid massive gambling debts after failing
to withdraw in cash the whole of the restaurant's bank account.
The HMRC tribunal
considered the case in hearings spread over several years but finally
decided in favour of Tommy in 2007. Despite legal advice, Vat
officials decided to appeal to the Court of Session, who upheld the
Tribunal's findings that the claim was invalid and dismissed the appeal.
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