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Haulier fined over VAT

23rd September 1977
Page 45
Page 45, 23rd September 1977 — Haulier fined over VAT
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A HAULIER was fined £80 at Kirkcaldy Sheriff Court for failing to make timely VAT returns.

Thomas Hamilton, 24 West End, Kinglassie, Fife, admitted _ that he failed to furnish to the Controller of Customs and Excise, VAT, a return for January 1 to March 31, by no later than April 30.

The fiscal said Hamilton had been warned, in writing, about his continued failure to send returns. Tax normally due was about £2,000 per quarter.

William Clarke, solicitor, said Hamilton had had difficulty in acting as an "unpaid collector of Government revenue." He just had not got the money for a full-time due keeper. The return had been made in July.