The Director of Public Prosecutions v JPAC Engineering Limited. Revenue v Jonathon Cummins, Director of JPAC Engineering Limited
Date
16 February 2024
Venue
Cork Circuit Criminal Court, Anglesea Street, Cork
Judge
Her Honour Judge Helen Boyle
Summary
On 16 February 2024, at Cork Circuit Criminal Court, Mr Jonathon Cummins, Director of JPAC Engineering Limited of Marian, Cork Rd, Fermoy , Co Cork, pleaded guilty to the following 44 offences on a full facts basis:
JPAC Engineering Limited did knowingly and wilfully deliver to the Collector-General an incorrect return in connection with Value-Added Tax (VAT) for the accounting period(s):
- May-August 2013
- September-December 2013
- January-April 2014
- May-August 2014
- September-December 2014
- January-April 2015
- May-August 2015
- September-December 2015
- January-April 2016
- May-August 2016.
Contrary to Section 1078 (2)(a) and (3)(b) of the Taxes Consolidation Act, 1997, (10 Counts).
JPAC Engineering Limited, being an accountable person failed to remit VAT to the Collector-General in respect of the taxable periods:
- May-August 2013
- September-December 2013
- January-April 2014
- May-August 2014
- September-December 2014
- January-April 2015
- May-August 2015
- September-December 2015
- January-April 2016
- May-August 2016.
Contrary to Section 1078(2)(i) and (3)(b) of the Taxes Consolidation Act, 1997. (10 counts).
JPAC Engineering Limited filed an incorrect return in relation to Corporation Tax (CT) for the years 2013, 2014, 2015 and 2016.
Contrary to Section 1078 (2) (a) and (5) of the Taxes Consolidation Act, 1997 (4 counts).
Mr Jonathon Cummins, being a director of JPAC Engineering Limited, did consent or connive with that company, fail without reasonable excuse to furnish a correct return in relation to VAT for the period(s)
- May-August 2013
- September-December 2013
- January-April 2014
- May-August 2014
- September-December 2014
- January-April 2015
- May-August 2015
- September-December 2015
- January-April 2016
- May-August 2016.
Contrary to Sections 1078(2)(g)(ii), (3)(b) and (5) of the Taxes Consolidation Act, 1997 (10 counts).
Mr Jonathon Cummins, being a director of JPAC Engineering Limited, did consent or connive with that company, fail without reasonable excuse, to remit a correct return in relation to VAT for the period(s)
- May-August 2013
- September-December 2013
- January-April 2014
- May-August 2014
- September-December 2014
- January-April 2015
- May-August 2015
- September-December 2015
- January-April 2016
- May-August 2016.
Contrary to Sections 1078(2)(g)(ii), (3)(b) and (5) of the Taxes Consolidation Act, 1997 (10 counts).
Outcome
Judge Boyle imposed a sentence of 18 months imprisonment.
Judge Boyle set a headline sentence of 2 years and, taking into account the signed guilty plea of Mr Cummins, she reduced the sentence to 18 months.
Judge Boyle suspended the sentence in its entirety on Jonathon Cummins’ own bond which he entered into immediately.
Imposed fines on JPAC Engineering Limited
Judge Boyle fined the company €5,000 on one count of filing an incorrect CT Return in 2013, taking all other counts into consideration. The fine was ordered to be paid within 12 months.