The Director of Public Prosecutions v Fiona Callaghan


20 February 2019


Sligo Circuit Criminal Court


His Honour Judge Francis Comerford


Ms. Fiona Callaghan, with an address at 49 Radharc Na hAbhainn, Coolaney, Co. Sligo, pleaded guilty to the following offences under Section 1078 of the Taxes Consolidation Act 1997:

  • Filing incorrect VAT returns for the periods September/December 2008, September/December 2011, January/April 2012 and January/April 2013 (4 counts)
  • Failing to remit VAT for the period May/August 2011 (1 count)
  • Knowingly or willfully delivering an incorrect Income Tax return for the year 2011 (1 count)


On 20 February 2019, Judge Comerford imposed an eighteen month custodial sentence, but suspended it in full for twelve years on condition that Ms. Callaghan enter into a bond to keep the peace and be of good behavior for a three year period. The suspension is conditional also on compliance with a requirement to make payments to the Revenue Commissioners over a twelve year period, with liberty to re-enter the case in the event of failure to comply with that requirement. This sentence was imposed in respect of each of the six sample counts in which a plea was entered, to run concurrently.