The Director of Public Prosecutions v JPAC Engineering Limited. Revenue v Jonathon Cummins, Director of JPAC Engineering Limited
Date:
16 February 2024
Venue:
Circuit Criminal Court, Anglesea St, Cork Court
Judge
Judge Helen Boyle
Summary
On the 16 February 2024 at Cork Circuit Criminal Court Mr Jonathon Cummins, Director of JPAC Engineering Ltd of Marian, Cork Rd, Fermoy , Co Cork pleaded guilty to the following 44 offences on a full facts basis:
JPAC Engineering Limited did knowingly and wilfully deliver to the Collector-General an incorrect return in connection with Value-Added Tax for the accounting period(s):
- May/August 2013
- Sept /Dec 2013
- January/April 2014
- May/August 2014
- Sept /Dec 2014
- January/April 2015
- May/August 2015
- Sept /Dec 2015
- January/April 2016
- May /August 2016
Contrary to section1078(2)(a) and (3)(b) of the Taxes Consolidation Act 1997, (10 Counts)
JPAC Engineering Limited being an accountable person failed to remit Value-Added Tax to the Collector General in respect of the taxable periods:
- May/August 2013
- Sept /Dec 2013
- January/April 2014
- May/August 2014
- Sept /Dec 2014
- January/April 2015
- May/August 2015
- Sept /Dec 2015
- January/April 2016
- May /August 2016
Contrary to section 1078(2)(i) and (3)(b) of the Taxes Consolidation Act 1997. (10 Counts)
JPAC Engineering Limited filed an incorrect return in relation to Corporation Tax for the years 2013, 2014, 2015 and 2016.
Contrary to Section 1078 (2) (a) and (5) of the Taxes Consolidation Act, 1997 (4 counts)
Mr Jonathon Cumminsbeing a director of JPAC Engineering Limited, did consent or connive with that company, fail without reasonable excuse to furnish a correct return in relation to Value-Added Tax for the period(s)
- May/August 2013
- Sept /Dec 2013
- January/April 2014
- May/August 2014
- Sept /Dec 2014
- January/April 2015
- May/August 2015
- Sept /Dec 2015
- January/April 2016
- May /August 2016
Contrary to sections 1078(2)(g)(ii), (3)(b) and (5) of the Taxes Consolidation Act, 1997. (10 counts)
Mr Jonathon Cummins, being a director of JPAC Engineering Limited: did consent or connive with that company, fail without reasonable excuse, to remit a correct return in relation to Value-Added Tax for the period(s)
- May/August 2013
- Sept /Dec 2013
- January/April 2014
- May/August 2014
- Sept /Dec 2014
- January/April 2015
- May/August 2015
- Sept /Dec 2015
- January/April 2016
- May /August 2016
Contrary to sections 1078(2)(g)(ii), (3)(b) and (5) of the Taxes Consolidation Act, 1997. (10 counts)
Outcome
Judge Boyle imposed a sentence of 18 months imprisonment.
Judge Boyle set a headline sentence of 2 years and taking into account the signed guilty plea of Mr Cummins, she reduced the sentence to 18 months.
Judge Boyle suspended the sentence in its entirety on Jonathon Cummins’ own bond which he entered into immediately.
Imposed fines on JPAC Engineering Ltd.
Judge Boyle fined the company €5,000 on one count of filing an incorrect Corporation Tax 2013, taking all other counts into consideration. The fine was ordered to be paid within 12 months.