The Director of Public Prosecutions v Clive Gargan

Date

11 June 2024

Venue

The Court of Appeal, Criminal Courts of Justice

Judge

Ms. Justice Isobel Kennedy

Summary

On 11 June 2024 the Court of Appeal (Criminal) delivered judgement following an application brought by the Office of the Director of Public Prosecutions for the review of a sentence in the matter of DPP v Clive Gargan, an IT Consultant, of 5 The Belfry, Kilmainham, Dublin 8.

Mr Gargan had previously pleaded guilty in Dublin Circuit Criminal Court to:

• four sample charges of failing to deliver a VAT Return contrary to Section 1078(2)(g)(ii) of the Taxes Consolidation Act 1997 for the taxable periods May–June 2009, March–April 2011, May–June 2013 and March–April 2016
• and
• four sample charges of failing to pay VAT to the Collector General contrary to Section 1078(2)(i) of the Taxes Consolidation Act 1997 for the taxable periods May–June 2009, May–June 2012, May–June 2014 and March–April 2016.

Outcome

On 15 December 2023, Ms. Justice Patricia Ryan imposed a three-year custodial sentence which was suspended in full for two years for all eight sample counts to run concurrently, all other counts taken into consideration. A €150 bond was imposed.

On 11 June 2024, at the Court of Appeal (Criminal), Ms. Justice Isobel Kennedy quashed the original sentence and imposed a three and a half year custodial sentence suspending the final two and a half years leaving a period of one year in custody.