The Director of Public Prosecutions v Breda Holmes

Date

3 February 2020

Venue

Dublin Circuit Criminal Court

Judge

Her Honour Judge Martina Baxter

Summary

Ms. Breda Holmes, with an address at 232 Glenview Park, Tallaght, Dublin 24, pleaded guilty to the following offences under Section 1078 of the Taxes Consolidation Act 1997: 

  • Failing to remit VAT for the periods March/April 2006, January/February 2007, November/December 2007, September/October 2008, July/August 2009, May/June 2010, March/April 2011, January/February 2012, November/December 2012, September/October 2013 and July/August 2014, contrary to Section 1078 (2)(i) and (3) of the Taxes Consolidation Act 1997, as amended (11 counts)

Failing to deliver an income tax return in the prescribed form for the chargeable periods namely the years ending 31st December 2005, 31st December 2009 and 31st December 2013, contrary to Section 1078 (2)(g)(i) of the Taxes Consolidation Act 1997, as amended (3 counts).

Outcome

On 3 February 2020, Judge Baxter imposed an eighteen-month custodial sentence, to be suspended in full for three years on condition that Ms. Holmes keep the peace, be of good behaviour and continue to co-operate with her bankruptcy proceedings until she is discharged from same. This sentence was imposed in respect of each of the fourteen sample counts that Ms Holmes pleaded guilty to, each sentence to run concurrently.