The Director of Public Prosecutions v Alan Connolly

Date 

07 June 2023

Venue

Galway Circuit Criminal Court

Judge

His Honour Judge Brian O’Callaghan

Summary

On 06 July 2022 at Galway Circuit Criminal Court Mr Connolly of Feaghbeg, Eyrecourt, Ballinasloe, Co. Galway pleaded guilty to the following seven sample offences contrary to section 1078 of the Taxes Consolidation Act, 1997:

• Mr Connolly being a director of Rushout Recruitment Ltd. (Dissolved) formerly of Unit 26 Glenrock Business Park, Ballybane, Galway, Co. Galway did consent or connive with that company in failing to remit Income Tax (Employer’s PAYE) in the amount of €5,740.50 in relation to the Income Tax month January 2010 on or before the specified date contrary to sections 1078(2)(i), (3)(b) and (5) of the Taxes Consolidation Act, 1997;
• Mr Connolly being a director of Corporate Staffing Solutions Ltd. (Dissolved) formerly of CBMS, Block 14, Galway Technology Business Park, Parkmore, Galway, Co. Galway did consent or connive with that company in failing to remit Income Tax (Employer’s PAYE) in the amount of €1,889.84 in relation to the Income Tax month April 2012 on or before the specified date contrary to sections 1078(2)(i), (3)(b) and (5) of the Taxes Consolidation Act, 1997;
• Mr Connolly being a director of Rushout Recruitment Ltd. (Dissolved) formerly of Unit 26 Glenrock Business Park, Ballybane, Galway, Co. Galway did consent or connive with that company in failing to furnish a return in respect of the taxable VAT period March / April 2010 contrary to sections 1078(2)(g)(ii), (3)(b) and (5) of the Taxes Consolidation Act 1997;
• Mr Connolly being a director of Rushout Recruitment Ltd. (Dissolved) formerly of Unit 26 Glenrock Business Park, Ballybane, Galway, Co. Galway did consent or connive with that company in failing to remit VAT in the amount of €60,462.91 as respects the taxable period March / April 2010 contrary to sections 1078(2)(i), (3)(b) and (5) of the Taxes Consolidation Act, 1997;
• Mr Connolly being a director of Corporate Staffing Solutions Ltd. (Dissolved) formerly of CBMS, Block 14, Galway Technology Business Park, Parkmore, Galway, Co. Galway did consent or connive with that company in failing to furnish a return in respect of the taxable VAT period November / December 2011 contrary to sections 1078(2)(g)(ii), (3)(b) and (5) of the Taxes Consolidation Act 1997;
• Mr Connolly being a director of Corporate Staffing Solutions Ltd. (Dissolved) formerly of CBMS, Block 14, Galway Technology Business Park, Parkmore, Galway, Co. Galway did consent or connive with that company in failing to remit VAT in the amount of €73,849.66 as respects the taxable period November / December 2011 contrary to sections 1078(2)(i), (3)(b) and (5) of the Taxes Consolidation Act, 1997;
• Mr Connolly being a director of A. P. Corporate Personnel Ltd. formerly of Unit 12A West Link Commercial Park, Oranmore, Galway, Co. Galway did consent or connive with that company in the fraudulent evasion of tax on diverse dates between December 2010 and September 2011 by attempting to claim or obtain repayments of VAT being repayments to which the company was not entitled and failing to furnish information to the Revenue Commissioners for the said claims contrary to sections 1078(1A)(c)(i), (3)(b) and (5) of the Taxes Consolidation Act, 1997.

Outcome

On 07 June 2023 at Galway Circuit Criminal Court, Judge Brian O’Callaghan fined Mr Connolly €2,000 in respect of each of the seven sample offences to which he pleaded guilty with two months to pay.