The Director of Public Prosecutions v James Wauchope
Date
24 January 2024
Venue
Criminal Courts of Justice (CCJ) Dublin
Judge
Judge Martin Nolan
Summary
On the 24 January 2024 at Dublin Circuit Court Mr. James Wauchope with an address at 5 Folliard Road, Sion Mills, Belfast BT82 9LU, pleaded guilty to six sample charges based on a full facts basis:
- Mr. Wauchope did fail to file a Value Added Tax return contrary to section 1078(2)(g)(ii) Taxes Consolidation Act 1997. (September/October 2012, January/February 2015)
- Mr. Wauchope failed to remit Value Added Tax to the Collector General which was payablecontrary to section 1078(2)(i) and section 1078(3)(b) of the Taxes Consolidation Act 1997. (September/October 2012, May/June 2013, July/August 2013, May/June 2014)
Outcome
On 24 January 2024, at Dublin Circuit Court, Judge Martin Nolan imposed a three and a half year suspended sentence and ordered Mr. Wauchope to pay the Revenue Commissioners an amount of €65,000 in respect of the tax due within one year of the date of sentence.