The Director of Public Prosecutions v Mark Freeman

Date

24 October 2024

Venue

Ennis Circuit Court

Judge

His Honour Judge Francis Comerford

Summary

At Ennis Circuit Criminal Court on 24 October 2024, Judge Francis Comerford sentenced Mark Freeman, a chemical engineer, with an address at Sallybank, Kilmore, Co Clare.

Mr Freeman previously pleaded guilty to the following sample offences under Section 1078 of the Taxes Consolidation Act 1997:

• Knowingly or wilfully delivering an incorrect Income Tax Return (Form 11) for 2013, contrary to Section 1078(2)(a) of the Taxes Consolidation Act, 1997.
• Failure, without reasonable excuse, to deliver to the Collector-General a Value-Added Tax (VAT) Return (VAT 3) for the VAT periods May-June 2013, January-February 2014, January-February 2015, January-February 2016 and November-December 2016, contrary to Section 1078(2)(g)(ii) of the Taxes Consolidation Act, 1997.
• Failure to remit VAT to the Collector-General for the VAT periods May-June 2013, January-February 2014, January-February 2015, November-December 2015 and November-December 2016, contrary to Section 1078(2)(i)  of the Taxes Consolidation Act, 1997.

Outcome

Judge Comerford imposed a custodial sentence of 32 months, mitigated to 20 months with 13 months suspended.