The Director of Public Prosecutions v Declan Murray

Date

20 December 2024

Venue

Dublin Circuit Criminal Court, Parkgate Street, Dublin 8

Judge

His Honour Judge Martin Nolan

Summary

On 22 March 2024, at Dublin Circuit Criminal Court, Mr Declan Murray of 18 Silverberry, Finnstown, Lucan, Co. Dublin, pleaded guilty to the following ten sample offences on a full facts basis:

List of offences and legislation

• Mr Declan Murray did fail, without reasonable excuse, to deliver to the Collector-General, a return in connection with Value-Added Tax (VAT) for the accounting period(s) November-December 2013, January-February 2015, November-December 2016, January-February 2018 and November-December 2018, contrary to Section 1078 (2)(g)(ii) and (3)(b) of the Taxes Consolidation Act (TCA), 1997 (5 counts).
• Mr Declan Murray, being an accountable person, failed to remit VAT to the Collector-General in respect of the taxable periods November-December 2013, November-December 2014, March-April 2015 and November-December 2018, contrary to Section 1078 (2)(i) and (3)(b) of the TCA, 1997 (4 counts).
• Mr Declan Murray, did knowingly and wilfully deliver to the Collector-General an incorrect return in connection with Income Tax for the year of assessment 2018, contrary to Section 1078 (2)(a) and (3)(b) of the TCA, 1997 (1 count).

Outcome

Custodial sentence with fine imposed.

On 20 December 2024, at Dublin Circuit Criminal Court, Judge Martin Nolan sentenced the said accused, Mr Declan Murray, to a one year custodial sentence on Count 1, all other charges taken into account.