Monthly Archives: September 2015

What skill and knowledge do posses by the inspector?

To attempt to establish Mr B’s loss, Customs had carried out various checks which has not indicate any loss. These included examining Mr B’s trading pattern to establish whether there had been any marked adverse change in the restaurant’s VAT returns since the incident, but the trading pattern seems largely unchanged. As far as Christmas and millennium bookings were concerned, records for December 1999 showed an increase in turnover of about 45%.

It was impossible to say what this increase might have been in the absence of the bailiffs visit but over the four-month period September to December 1999, there did not seem to have been the anticipated significant fall in turnover. The Chairman added that Mr B had complained that the consolatory payment offered was inadequate. He said that payments were made in circumstances where an individual has suffered an unwarranted intrusion into his her personal life or worry or distress as a consequence of Customs’ action.

Payments ranged from £50-£250 but could exceptionally be as high as £1,000 or even more. He said that Customs had in place a management assurance programme to ensure that bailiffs carried out their duties appropriately and Customs did not believe that Mr B had suffered extreme distress or intrusion. They felt that a consolatory payment of £100 was appropriate.

He said that the bailiff’s account of his visit differed from that of Mr B who claimed that during the visit the bailiff had demanded payment. According to the bailiff, he was met by a female receptionist and told her that he wished to speak to a director in connection with VAT. The receptionist took him to a separate building where he spoke to Mr B and two of his staff. Mr B had been told that, according to Customs’ records, VAT was outstanding. Mr B had said that it had all been resolved with Customs’ local office. The bailiff spoke to the local office and was advised that no debt was due and that he should withdraw, which he did.