The Director of Public Prosecutions v James Jordan

Date:

18 February 2019

Venue:

Dublin Circuit Criminal Court

Judge

Her Honour Judge Sinéad Ní Chúlacháin

Summary

Mr James Jordan, with an address at Laochfail, Outfarm Lane, Castleknock, Dublin 15, pleaded guilty to the following offences under Section 1078 of the Taxes Consolidation Act 1997:

  • Knowingly and wilfully delivering an incorrect return in connection with VAT for the taxable period July/August 2006 (1 count)
  • Knowingly and wilfully producing an incorrect invoice in connection with VAT (1 count)
  • Knowingly and wilfully delivering an incorrect return in connection with Income Tax for the tax year 2004 (1 count).

Outcome

On 18 February 2019, Judge Ní Chúlacháin imposed 240 hours of community service in lieu of an eighteen month sentence in respect of the count of knowingly and wilfully delivering an incorrect VAT return. Judge Ní Chúlacháin imposed an eighteen month sentence in respect of the count of knowingly and wilfully producing an incorrect invoice in connection with VAT but suspended the entirety of the sentence for three years on condition that Mr Jordan enter a bond of €100, is under the supervision of the Probation Services for one year, keeps the peace and is of good behaviour. The suspension is also conditional on Mr Jordan complying with payment arrangements made with the Revenue Commissioners. The DPP was granted liberty to re-enter the case at any time during the suspension period if Mr Jordan fails to comply with the payment arrangements. The income tax charge was taken into consideration.