The Director of Public Prosecutions v Gerard McFadden

Date

31 October 2023

Venue

Letterkenny Circuit Court

Judge

Judge John Aylmer

Summary

On the 31 October 2023 at Letterkenny Circuit Court Mr. Gerard McFadden with an address at Aerhill, Tank Road, Ramelton, Co Donegal operating a restaurant at the Bridge Bar, Ramelton, Co. Donegal pleaded guilty to ten sample charges based on a full facts basis:

  • Mr. McFadden did fail to file a Value Added Tax return contrary to section 1078(2)(g)(ii) Taxes Consolidation Act 1997. (July/August 2011, January/February 2012, July/August 2013, January/February 2014, July/August 2015)
  • Mr. McFadden failed to remit Value Added Tax to the CollectorGeneral which was payable contrary to section 1078(2)(i) and section 1078(3)(b) of the Taxes Consolidation Act 1997. (July/August 2011, January/February 2012, July/August 2013, January/February 2014, July/August 2015).

Outcome

On 31st October, at Letterkenny Circuit Court, Judge John Aylmer imposed 240 hours Community Service on each charge to run concurrently in lieu of a 12-month suspended sentence.  The sentence is to be completed within 12 months.