The Director of Public Prosecutions v Robert Gowdy
Date
20 February 2015
The Director of Public Prosecutions v Robert Gowdy
Venue
Trim Circuit Criminal Court
Judge
Michael O’Shea
Summary
On the 20 February 2015 at Trim Circuit Criminal Court, Robert Gowdy, of 8 Glenbawn Close, Dunmurry, Belfast BT17 0TW, Nth. Ireland pleaded guilty to nine (9) counts (on full facts) of Revenue offences out of a total of 14 charges before the court:
- One Count (1) of failure without reasonable excuse to deliver a return of income in the prescribed form for the tax year 2004 contrary to Section 1078(2)(g)(i) of the Taxes Consolidation Act 1997
- One Count (1) of failure without reasonable excuse to produce business records to the Inspector of Taxes when so requested contrary to Section 1078(2)(g)(iv) of the Taxes Consolidation Act 1997
- Two Counts (2) of knowingly or wilfully delivering incorrect VAT returns for the taxable periods Jul/Aug 2004 & Nov/Dec 2004 contrary to Section 1078(2)(a) of the Taxes Consolidation Act 1997
- Three Counts (3) of failure to remit VAT for the taxable periods Jul/Aug 2004, Nov/Dec 2004 & Mar/Apr 2005 contrary to Section 1078(2)(i) of the Taxes Consolidation Act 1997
- Two Counts (2) of failure without reasonable excuse to furnish VAT returns for the taxable periods Jan/Feb 2005 & May/Jun 2005 contrary to Section 1078(2)(g)(ii) of the Taxes Consolidation Act 1997.
The court was informed in summary evidence that Robert Gowdy operated as a subcontractor in this State for a period of 18 months in the tax years 2004 and 2005.
A VAT liability of €401,654 excluding interest remains unpaid. Robert Gowdy returned to Northern. Ireland and was the subject of a European Arrest Warrant. In October 2012 Robert Gowdy was taken into custody in Northern. Ireland and extradited to this State pursuant to this warrant.
Outcome
On the 20 February 2015, Judge Michael O'Shea sentenced Robert Gowdy to three (3) years imprisonment on all counts. Sentences are to run concurrently with one year suspended.