The Director of Public Prosecutions v Brian Murphy

Date

20 February 2024

Venue 

Cork Circuit Criminal Court, Anglesea St, Cork

Judge

Judge Colin Daly

Summary

On the 24 October 2023, at Cork Circuit Criminal Court, Mr Brian Murphy, Accountant, pleaded guilty to the following 3 VAT offences relating to his directorship of Securemed Limited and 2 Income Tax Offences on a full facts basis

VAT Offences

Brian Murphy, being a director of Securemed Limited, acting in connivance with the said Securemed Limited, did:

• knowingly or wilfully deliver to the Collector General an incorrect VAT return for the period January/February 2011 contrary to section 1078(2)(a) and (3) and (5) of the Taxes Consolidation Act 1997
• obtain from the Collector General a repayment of VAT, being a repayment which to his knowledge and the knowledge of Securemed Limited the company was not entitled contrary to section 1078(2)(c) and (3) and (5) of the Taxes Consolidation Act 1997
• produce to an authorised officer of the Revenue Commissioners an incorrect invoice addressed to Securemed Limited in connection with VAT contrary to section 1078(2)(d) and (3) and (5) of the Taxes Consolidation Act 1997

Income Tax Offences

Brian Murphy did:

• obtain a repayment of Income Tax being a repayment which to his knowledge he was not entitled contrary to section 1078(2)(c) and (3) of the Taxes Consolidation Act 1997
• knowingly and wilfully deliver to the Collector General an incorrect Income Tax Return for the year 2009 contrary to section 1078(2)(a) and (3) of the Taxes Consolidation Act 1997

Outcome

On 20 February 2024, Judge Daly imposed sentence:

• in respect of each of the 3 VAT offences, he sentenced the accused to 80 hours community service in lieu of a 1 year custodial sentence (total 240 hours).
• in respect of each of the 2 Income Tax offences, he sentenced the accused to 2 years imprisonment, suspended in full for 2 years on condition that he will keep the peace and be of good behaviour for a period of 2 years. In addition, he fined the accused the sum of €5,000 in respect of each of the 2 offences (total €10,000) allowing him 6 months to pay the first €5,000 and 9 months to pay the second €5,000.