VAT-row pair fined £16,000

Date published: 14 February 2014


A father and daughter who ran the Clough Manor Hotel in Denshaw have been fined £16,000 by Oldham magistrates for VAT offences.

Alan Tupman (62), of Denshaw Lane, Uppermill, and Chantelle Tupman (37), of High Street, Uppermill, each pleaded guilty to 10 charges. They admitted supplying goods and services without giving security to HMRC for any VAT due.

The pair, former directors of Clough Manor Events Ltd - now in liquidation - should have paid quarterly VAT payments but didn’t. A notice demanded an immediate payment of £33,672.

Chantelle Tupman told HMRC the company was not able to pay and offered monthly payments totalling £24,572.

HMRC demanded payment in 14 days or the matter could become a criminal investiigation.

Ms Tupman replied in a letter that the company was not in a position to pay and she did not believe she was committing any crime and was told by her accountant that she could continue to trade.

The company went into voluntary liquidation in April 2012, when the pair owed £52,344, including money from other failed businesses.

Leigh Wright, defending, described Alan Tupman as a “victim of a downturn”, having put £1million of his own money, meant for his pension, into the business. He also owes £1million to his mortgage company.

Mr Wright added: “Alan’s pockets have sprung a lot of holes. He suffers from terrible stress and psoriasis, he now can’t go near a business. He’s 62 and his focus is his disabled wife. He’s at the end of his tether.”

Alan Tupman was ordered to pay £12,500 with £2,047.14 compensation and £100 costs.

Chantelle Tupman was ordered to pay £3,500, with £1,000 compensation and £50 in costs.