The Director of Public Prosecutions v William Higgins Snr
Date
29 April 2024
Venue
Naas Circuit Criminal Court, Naas, Co. Kildare
Judge
Judge Mary O’Malley Costello
Summary
On the 06 May 2022, at Naas Circuit Criminal Court, Mr William Higgins Snr, with an address at The Laurels, Bluetown, Allenwood North, Co. Kildare, pleaded guilty to the following 9 sample offences on a full facts basis:
- Mr. Higgins Snr did fail, without reasonable excuse, to deliver to the Collector-General a return in connection with Value Added Tax for the accounting periods July/August 2011, July/August 2015 and November/December 2018 contrary to section 1078(2)(g)(ii) and (3)(b) of the Taxes Consolidation Act 1997 as amended. (3 counts)
- Mr. Higgins Snr being an accountable person, did fail to remit Value Added Tax to the Collector General in respect of the taxable periods January/February 2013, May/June 2016 and November/December 2018, contrary to Section 1078(2)(i) of the Taxes Consolidation Act 1997 and (3)(b) of the Taxes Consolidation Act 1997 as amended. (3 counts)
- Mr. Higgins Snr did fail, without reasonable excuse, to deliver to the Collector-General Income Tax returns for the chargeable periods 2011, 2014 and 2017 contrary to section 1078(2)(g)(i) and (3)(b) of the Taxes Consolidation Act 1997 as amended. (3 counts)
Outcome
On 29 April 2024, Judge O’Malley Costello imposed a sentence of 2 years imprisonment in respect of Count No. 1 and 97 on the indictment with all other counts taken into consideration. The sentence was suspended in full for 5 years on the condition that Mr. Higgins Snr:
- enter into a bond of €500 to be of good behaviour and keep the peace for a period of 5 years.
- place himself under the supervision of the Probation Service and cooperate with their directions for a period of 5 years.
- continue to pay €800 per month to the Revenue Commissioners.
- engage with the Insolvency Services of Ireland in relation to managing debts.