The Director of Public Prosecutions v Marina Jane Loddick
Date
7 March 2025
Venue
Mullingar Circuit Court
Judge
Judge Keenan Johnson
Summary
On 1 March 2024, at Mullingar Circuit Criminal Court, Ms. Marina Jane Loddick of Ballymurray, Mount Temple, Moate, Co. Westmeath, pleaded guilty to the following 8 sample offences on a full facts’ basis:
- Ms. Marina Jane Loddick did fail without reasonable excuse to deliver to the Collector-General a return in connection with Value-Added Tax for the accounting period(s) January-February 2014, July-August 2014, September-October 2014 and September-October 2016, contrary to section 1078(2)(g)(ii) and (3)(b) Taxes Consolidation Act 1997. (4 Counts)
- Ms. Marina Jane Loddick being an accountable person failed to remit Value-Added Tax to the Collector General in respect of the taxable periods July-August 2014, September-October 2014 and September-October 2016, contrary to section 1078(2)(i) and (3)(b) Taxes Consolidation Act 1997. (3 Counts)
- Ms. Marina Jane Loddick did fail without reasonable excuse to deliver to the Collector-General a return in connection with Income Tax for the year of assessment 2017, contrary to section 1078(2)(g)(i) and (3)(b) of the Taxes Consolidation Act 1997 as amended. (1 Count)
Outcome
On 7 March 2025 at Mullingar Circuit Court, Judge Keenan Johnson imposed a sentence of 3 years and 6 months imprisonment in respect of each of the above counts with all other charges taken into account. The sentence was suspended in full for 12 years on the condition that Ms. Marina Jane Loddick enters into a bond of €500 to keep peace and be of good behaviour for a period of 12 years. All sentences are to run concurrently.