The Director of Public Prosecutions v Brian Murphy

Date

20 February 2024

Venue 

Cork Circuit Criminal Court, Anglesea Street, Cork

Judge

His Honour Judge Colin Daly

Summary

On 24 October 2023, at Cork Circuit Criminal Court, Mr Brian Murphy, Consultant, pleaded guilty to the following three Value-Added Tax (VAT) offences relating to his directorship of Securemed Limited and two 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 three VAT offences, he sentenced the accused to 80 hours community service in lieu of a one year custodial sentence (total 240 hours).
• In respect of each of the two Income Tax offences, he sentenced the accused to two years imprisonment, suspended in full for two years, on condition that he will keep the peace and be of good behaviour for a period of two years. In addition, he fined the accused the sum of €5,000 in respect of each of the two offences (total €10,000) allowing him six months to pay the first €5,000 and nine months to pay the second €5,000.