The Director of Public Prosecutions v Michael Nash
Date
12th November 2010
The Director of Public Prosecutions v Michael Nash
Venue
Newcastle West District Court
Judge
Judge Mary O’Halloran
Summary
Michael Nash with an address at Monlena, Newcastle West, Co. Limerick was charged with the following offences;
- Knowingly or wilfully submitting incorrect VAT returns for the periods September/October 2005, November/December 2005, January/February 2006 and March/April 2006 (4 counts);
- Knowingly or wilfully obtaining a repayment of VAT to which he was not entitled for the periods January/February 2006 in the amount of €3,581; March/April 2006 in the amount of €3,700; July/August 2006 in the amount of €4,108 and September/October 2006 in the amount of €3,264 (4 counts);
- Failure without reasonable excuse to deliver a return in the prescribed form for Income Tax for the year of assessment 2006;
- Failure without reasonable excuse to deliver a return in the prescribed form pursuant to Regulation 31 of the Income Tax Regualtions 2001 (Form P 35) for the income tax years 2005 and 2006 ( 2 counts)
All the above being tax offences under Section 1078 Taxes Consolidation Act 1997.
Outcome
Michael Nash pleaded guilty to all 11 charges and Judge Mary O’Halloran imposed the following sentences; on each count a fine of €750, 6 months to pay or 60 days in default. Fines totalled €8,250.