The Director of Public Prosecutions v Noel Bell
Date
13 March 2023
Venue
Dublin Circuit Criminal Court
Judge
Her Honour Judge Melanie Greally
Summary
On March 13, 2023, at Dublin Circuit Criminal Court, Her Honour Judge Melanie Greally sentenced Noel Bell a self-employed IT Consultant, trading as Unix Consulting Services with an address at 218 Kimmage Road Lower, Kimmage, Dublin 6.
Bell had previously entered a guilty plea to the following 22 sample offences under Section 1078 of the Taxes Consolidation Act 1997 out of a total of 92 before the court.
- Failed without reasonable excuse to furnish to the Collector General a VAT return in the prescribed form for the taxable periods July-August 2009, July-August 2010, July-August 2011, July-August 2012, July-August 2013, July-August 2014, July-August 2015 and March-April 2016 (8 counts).
- Failed to remit to the Collector General Value-Added Tax chargeable in respect of the accounting periods July-August 2009, July-August 2010, July-August 2011, July-August 2012, July-August 2013, July-August 2014, July-August 2015 and January-February 2016. (8 counts).
- Knowingly or wilfully produced incorrect invoices in connection with Value-Added Tax, to wit invoice numbers 1294, dated 22 October 2010, 1320, dated 22 April 2011, 1362, dated 31 May 2012, 1384, dated 30 April 2014, 1399, dated 31 July 2015 and 1408 dated 30 April 2016 in the name Unix Consulting Services (6 counts).
Outcome
Judge Melanie Greally imposed a two-year suspended sentence in respect of each of the 22 sample counts to which Bell pleaded guilty.