The Director of Public Prosecutions v McDonald Cleaning Services Ltd and Barry McDonald (director)
11th May 2012
Details of Defendant
Director of an industrial cleaning company McDonald Cleaning Services Ltd
Cork Circuit Criminal Court
McDonald Cleaning Services Ltd was charged with the following offences under Section 1078 Taxes Consolidation Act 1997:
- Submitting incorrect VAT returns for the periods Mar/April 2000, Sept/Oct: 2002 and Jan/Feb 2006 (3 counts);
- Claiming VAT repayments to which the company was not entitled for the periods Nov/Dec 2002, Jan/Feb 2003 and Mar/April 2004 (3 counts);
- Submitting incorrect Corporation Tax returns for period ended 30th April 2001, period ended 30th April 2004 and 30th April 2007 (3 counts); and
- Failing to keep specified records for the purposes of VAT (1 count).
Barry McDonald was also charged with consenting or conniving as a director of Mc Donald Cleaning Services Ltd, in the commission of the above 10 offences.
The total tax owed by McDonald Cleaning Services Ltd was €274,103 (VAT €131,665, PAYE/PRSI €142,438)
Barry McDonald was also charged on 3 counts with offences under Section 1078 Taxes Consolidation Act 1997, submitting incorrect personal Returns of Income for 2001, 2003 and 2007.
McDonald Cleaning Services Ltd pleaded guilty to all 10 charges.
McDonald Cleaning Services Ltd was fined €125,000 on one count with the other charges taken into consideration. The Court allowed 3 months to pay with distress in default.
Barry McDonald (as a director) pleaded guilty to all 13 charges outlined above.
Judge Ryan sentenced Barry McDonald to 3 years in prison on one count with the final year of that sentence suspended. The remaining counts were taken into consideration.