The Director of Public Prosecutions v Neil Dunne

Date

20 February 2023

Venue

Circuit Criminal Court, Trim, Co. Meath

Judge

Her Honour Judge Martina Baxter

Summary

At the Circuit Criminal Court Trim, Co Meath, Judge Martina Baxter sentenced Mr. Neil Dunne with an address at 15 The Close, Glenveigh, Boyne Road, Navan, Co. Meath.

Mr. Neil Dunne t/a Holistech Computing, pleaded guilty to the following 9 sample offences:

• Mr. Dunne knowingly and wilfully delivered to the Collector-General an incorrect return in connection with Value-Added Tax for the accounting periods May-June 2009, July-August 2009, January-February 2010, March-April 2010, January-February 2011 and March-April 2011 contrary to section 1078(2)(a) of the Taxes Consolidation Act 1997. (6 Counts).
• Mr. Dunne being an accountable person failed to remit Value-Added Tax to the Collector General in respect of the taxable periods May-June 2009, Mar-April 2010 and January-February 2011 contrary to section 1078(2)(i) Taxes Consolidation Act 1997. (3 Counts).

Mr. Dunne as Director of Pantherian Dynamics Ltd., pleaded guilty to the following sample offences:

• Mr Dunne did consent or connive with that company to fail without reasonable excuse to furnish a return in relation to Value-Added Tax for the periods July-August 2010, May-June 2012, July-August 2014, September-October 2014 and November-December 2014 contrary to sections 1078(2)(g)(ii), (3)(b) and (5) of the Taxes Consolidation Act, 1997.
• Mr Dunne bring a director of Pantherian Dynamics Ltd failed to remit Value-Added Tax to the Collector General in respect of the periods November-December 2011, March-April 2014, September-October 2014 and November-December 2014 contrary to section 1078(2)(i), (3)(b) and (5) Taxes Consolidation Act 1997.
• Mr Dunne did consent or connive with that company to knowingly or wilfully fail to deliver a Corporation Tax return for the period 2013 contrary to section 1078(2)(a), (3)(b) and (5) Taxes Consolidation Act 1997.

Outcome

On the 20 February 2023 at Trim Circuit Criminal Court, Judge Martina Baxer imposed 240 hours Community Service in lieu of sentence of 24 months for filing incorrect Value-Added Tax returns for the periods May-June 2009 and July-August 2009. Imposed 30 months suspended for 30 months for consenting or conniving with the company for knowingly or wilfully fail to deliver a Corporation Tax return. A further 24 months suspended for 24 months was imposed for the remaining offences. All sentences to run concurrently, commencing 20 February 2023. One year to complete 240 hours of community service.