The Director of Public Prosecutions v Loganroy Consultants Ltd and Garry Wynne (Director)

Court Date

10 February 2012

The DPP v Loganroy Consultants Ltd and Garry Wynne (Director)

Venue

Dublin Circuit Court

Judge

Patricia Ryan

Summary

On 7 November 2011 Loganroy Consultants Ltd (through the liquidator) pleaded guilty to 10 sample charges out of a total of 33 charges and Gary Wynne (director) pleaded guilty to 10 sample charges out of a total of 30 charges, for the following offences:

• Knowingly or wilfully delivering incorrect VAT returns for the periods May/June 1998, July/Aug 1998, Sept/Oct 1998, Mar/April 2000, May/June 2000, July/Aug 2000, May/June 2002, July/Aug 2002, (8 counts):
• Knowingly or wilfully producing two incorrect VAT invoices on 7 November 2003. (2 counts):

All of the above being offences under Section 1078 of the Taxes Consolidation Act 1997. The case arose following an investigation by Dublin 3 Tax District in 2003.

Outcome

On the 10 February 2012 at Dublin Circuit Criminal Court, a payment of €30,000 was made by Garry Wynne towards the unpaid liability of the company. Judge Patricia Ryan imposed on Garry Wynne a 3 year custodial sentence, (with one year suspended on condition that he enter into a bond of €150 requiring him to keep the peace for 3 years), in respect of each of the offences of producing a false invoice (two charges) and submitting incorrect VAT3 returns (eight charges). The sentences are to run concurrently. Loganroy Consultants Ltd was fined €10,000 on each of the 10 charges giving a total fine of €100,000.