Couple sent to Donegal Circuit Criminal Court for non-payment of €109,350 VAT

A couple in Bundoran have been sent forward for trial for charges relating to the non-payment of €109,350 of Value Added Tax (VAT). 

Eamon and Moya Barrett of Leitrim House, Church Road, Bundoran were before Ballyshannon District Court on Friday, September 6. 

In a case being prosecuted by the Office of the Revenue Commissioners, the pair, represented by solicitor Rory O'Brien, were served respective books of evidence. 

The offences with which they are charged are contrary to various sections of the Taxes Consolidation Act and the Finance Act.

State solicitor Kieran Dillon told the court that the Director of Public Prosecutions (DPP) consented that each of the accused be sent forward for trial to the next sitting of Donegal Circuit Court. 

Judge Sandra Murphy sent both defendants forward on separate bail bonds to appear before the next sitting of the circuit criminal court in Donegal, sitting in Letterkenny and commencing on December 10. 

Charges

Each of the defendants is facing a charge that the they failed to remit to the Collector General, Sarsfield House, Limerick, Value Added Tax in the sum of €54,000 chargeable under Section 3 of the Value Added Tax Consolidation Act,2010, as amended, and payable on or before January 19, 2015 in respect of the taxable period November/ December 2014.

They are each also charged with failing to remit VAT of €39,150 for the taxable period January / February 2015; and the sum of €16,200 for March /April 2015.

Eamon Barrett is further charged with failing to furnish to the Collector General, a return in the prescribed form on or before March 19, 2015, in respect of the taxable period January / February 2015. He is charged with the same offence for the period March / April 2015. 

He is also charged on or about December 1, 2015, he did knowingly or wilfully deliver to the Office of the Collector General, an incorrect return in connection with Value Added Tax for the period May/ June 2015, and the said offences were committed with his consent or connivance or is attributable to recklessness on his part as a director of the body corporate, contrary to Section 1078 (5) of the Taxes Consolidation Act, 1997 as amended. 

The same charges apply for the periods July / August 2015 and September / October 2015. 

Eamon Barrett is also facing a charge that on or about December 18, 2014, he did claim or obtain relief or exemption from, or repayment of Value Added Tax for the period November/December 2014, being a relief, exemption or repayment to which to his knowledge is not entitled, and the said offence was committed with his consent or connivance or is attributable to recklessness on his part as a director of the body corporate, contrary to Section 1078 (5) of the Taxes Consolidation Act, 1997 as amended. 

The same charges apply for January / February 2015 and March /April 2015.

Moya Barrett is charged that she did knowingly or wilfully deliver to the Office of the Collector General, an incorrect return in connection with Value Added Tax for the period November / December 2014, and the said offences were committed with his consent or connivance or is attributable to recklessness on her part as a director of the body corporate, contrary to Section 1078 (5) of the Taxes Consolidation Act, 1997 as amended 

She is also charged that on or about November 3, 2016, she is knowingly of wilfully deliver to the Office of the Collector General, an incorrect Return in connection with all sources of income and the amount of income for each source for the partnership Eamon & Moya Barrett Partnership for the purposes of income tax for the chargeable period being the year of assessment 2014. 

Moya Barrett is further charged with failing without reasonable excuse to furnish to the Collector General a return in the prescribed form on or before March 19, 2015 being the time specified by Section 76(1) of the Value Added Tax Consolidation Act, 2010 as amended in respect to the taxable period January / February 2015. The same offence applies for the period March / April 2015.