The Director of Public Prosecutions v Gerard O’Herlihy

Date 

13 June 2024

Venue  

Cork Circuit Criminal Court, Anglesea Street, Cork

Judge

His Honour Judge Cormac Quinn

Summary

On 13 June 2024, at Cork Circuit Criminal Court, Mr Gerard O’Herlihy, Carrigaline, Co. Cork, was found guilty of the following 50 offences on a full facts basis:

• Mr O’Herilhy did fail, without reasonable excuse, to deliver to the Collector-General a return in connection with Value-Added Tax (VAT) for the accounting period(s) January-February 2013 to November-December 2016 contrary to Section 1078 (2)(g)(ii) and (3)(b) of the Taxes Consolidation Act, 1997 (24 counts).
• Mr O’Herilhy, being an accountable person, failed to remit VAT to the Collector-General in respect of the taxable periods January-February 2013  to November-December 2016, contrary to Section 1078 (2)(i) and (3)(b) of the Taxes Consolidation Act, 1997 (24 counts).
• Mr O’Herilhy did fail, without reasonable excuse, to deliver to the Collector-General a return in connection with Income Tax for the years of assessment 2013 and 2014, contrary to Section 1078 (2)(g)(i) and (3)(b) of the Taxes Consolidation Act, 1997 (2 counts).

Gerard O’Herlihy was self-employed and was contracted by General Logistics Systems Ireland Ltd. as a delivery driver. 

Outcome

On 13 June 2024, at Cork Circuit Criminal Court, Judge Cormac Quinn imposed fines on the said accused totalling €1,000 in respect of counts no. 1 and 50 relating to the aforementioned offences. 

All fines ordered to be paid within 3 months.