Mr Geddes was the representative from Customs and Excise when Len Fairclough and Ray Langton appeared in court over Fairclough and Langton's non-payment of a £204.60 VAT bill after doing a job for Weatherfield Plastics. The men felt that they shouldn't have to pay as Weatherfield Plastics had gone bust after they had finished the job putting in washbasins and glazing but before they'd been paid, and as the receivers had been called in, they wouldn't get the full amount they were owed. Len and Ray argued that it was a bad law that worked against the small trader but their prospects were not good as Ray admitted on the stand that they'd been advised to pay up by their accountant and solicitor and Mr Geddes made clear that Fairclough and Langton were in breach of the law following the introdu