The Director of Public Prosecutions v Mark Freeman

Date

24 October 2024

Venue

Ennis Circuit Court

Judge

Judge Francis Comerford.

Summary

At Ennis Circuit Criminal Court on 24 October 2024, Judge Francis Comerford sentenced Mark Freeman, a chemical engineer, with an address at Sallybank, Kilmore, Co Clare.

Mr Freeman previously pleaded guilty to the following sample offences under section 1078 Taxes Consolidation Act 1997:

• Knowingly or wilfully delivering an incorrect Income Tax Return (Form 11) for 2013, contrary to section 1078(2)(a) Taxes Consolidation Act 1997.
• Failure without reasonable excuse to deliver to the Collector General a VAT return (VAT 3) for VAT periods May/June 2013, January/February 2014, January/February 2015, January/February 2016 and November/December 2016 contrary to section 1078(2)(g)(ii) Taxes Consolidation Act 1997.
• Failure to remit VAT to the Collector General for the VAT periods May/June 2013, January/February 2014, January/February 2015, November/December 2015 and November/December 2016, contrary to section 1078(2)(i) Taxes Consolidation Act 1997.

Outcome

Judge Comerford imposed a custodial sentence of 32 months, mitigated to 20 months with 13 months suspended.