The Director of Public Prosecutions v Patrick McKenna

Date:

1 February 2019

Venue:

Dundalk Circuit Criminal Court

Judge

Her Honour Judge Martina Baxter

Summary

Mr Patrick McKenna, with an address at 29 School Lane, Dunleer, Co Louth, pleaded guilty to the following offences under Section 1078 of the Taxes Consolidation Act 1997:

  • Failure to remit VAT for the periods September/October 2007, September/October 2008, July/August      2009, May/June 2010, January/February 2011 and May/June 2011 (6 Counts).
  • Failure without reasonable excuse to furnish VAT returns for the periods November/December 2007, November/December 2008, November/December 2009, September/October 2010 and September/October 2011 (5 Counts).
  • Failure, without reasonable excuse, to deliver Income Tax returns for the years 2008, 2009, 2010 and 2011 (4 Counts).

Outcome

On 1 February 2019, Judge Baxter imposed a sentence of two years, suspended the entirety of the sentence for a period of four years and directed that 240 hours of community service be completed within that period.