The Director of Public Prosecutions v Gerard McFadden

Date

31 October 2023

Venue

Letterkenny Circuit Court

Judge

His Honour Judge John Aylmer

Summary

On 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 VAT) Return contrary to Section 1078(2)(g)(ii) of the Taxes Consolidation Act, 1997. (July-August 2011, January-February 2012, July-August 2013, January-February 2014, July-August 2015)
• Mr. McFadden failed to remit VAT to the Collector-General 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 31 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.