The Director of Public Prosecutions v Mr Richard Quirke
Date
3 July 2025
Venue
Nenagh Circuit Court
Judge
Her Honour Judge Catherine Staines
Summary
On the 30 January 2025 at Nenagh Circuit Court, Mr Richard Quirke of Loughisle, Toomevara, Nenagh, Co. Tipperary pleaded guilty to the following eleven sample offences on a full facts basis:
- Mr Quirke did fail without reasonable excuse to deliver to the Collector-General a return in connection with Value-Added Tax for the accounting period(s) September–October 2014, January–February 2015, January–February 2016, May–June 2017 contrary to section 1078(2)(g)(ii) and (3)(b) of the Taxes Consolidation Act 1997 (4 Counts).
- Mr Quirke being an accountable person failed to remit Value-Added Tax to the Collector General in respect of the taxable periods September–October 2014, January–February 2015, January–February 2016, May–June 2017 contrary to section 1078(2)(i) and (3)(b) of the Taxes Consolidation Act 1997 (4 Counts).
- Mr Quirke did fail without reasonable excuse to deliver to the Collector-General a return in connection with Income Tax for the year(s) of assessment 2014, 2015 and 2016 contrary to section 1078(2)(g)(i) and (3)(b) of the Taxes Consolidation Act 1997 (3 Counts).
Outcome
On the 3 July 2025 at Nenagh Circuit Court, Judge Catherine Staines sentenced the said accused Richard Quirke to a term of imprisonment for the period of 12 months on Count No. 1 but suspended said sentence on the accused, in Open Court, acknowledging himself bound to the People of Ireland in the sum of €100.00, the conditions being that he will keep the peace and be of good behaviour towards all the people of Ireland for a period of 1 year from this date and further that the forestry land referred to in Mr Quirke and the Revenue Official's evidence, to be sold within one year and further that he will come up if called on to do so to serve the sentence imposed, but suspended on him entering into this Recognisance. Accused having acknowledged himself so bound was discharged. On imposing sentence the Court took into consideration all other Counts.