The Director of Public Prosecutions v Gerard O’Herlihy

Date 

13 June 2024

Venue  

Circuit Criminal Court, Anglesea St, Cork.

Judge

Judge Cormac Quinn

Summary

On the 13 June 2024 at Cork Circuit Criminal Court Mr Gerard O’Herlihy, Carrigaline, Co Cork was found guilty to the following 50 offences on a full facts basis:

• Mr. O’Herilhy did fail without reasonable excuse to deliver to the Collector-General a return in connection with Value-Added Tax for the accounting period(s) January/February 2013 to November/December 2016 contrary to section1078(2)(g)(ii) and (3)(b) of the Taxes Consolidation Act 1997, (24 Counts)
• Mr. O’Herilhy being an accountable person failed to remit Value-Added Tax to the Collector General in respect of the taxable periods Jan/Feb 2013  to Nov/Dec 2016 contrary to section 1078(2)(i) and (3)(b) of the Taxes Consolidation Act 1997. (24 Counts).
• Mr. O’Herilhy did fail without reasonable excuse to deliver to the Collector-General a return in connection with Income Tax for the years of assessment 2013 and 2014 contrary to section 1078(2)(g)(i) and (3)(b) of the Taxes Consolidation Act 1997; (2 Counts)

Gerard O’Herlihy was self-employed and was contracted by General Logistics Systems Ireland Ltd. as a delivery driver. 

Outcome

On the 13 June 2024, at Cork Circuit Criminal Court, Judge Cormac Quinn imposed fines on the said Accused totalling €1000 in respect of Counts no. 1 and 50 relating to the aforementioned offences. 

All fines ordered to be paid within (three) months.