Revenue gets 18 on tax charges

A self-employed photographer who overpaid the Revenue Commissioners £15,000 in outstanding taxes, was fined £500 yesterday in the Dublin District Court for failing to submit tax returns for two years.

Timothy Hannon, with an address in Chapelizod, west Dublin, had three other charges struck out by the court relating to his failure to submit returns for the tax years 1991/92, 1992/93 and 1996/97.

Less lucky was Donnybrook businessman Gerald Donleavy against whom the Revenue Commissioners' legal team sought the maximum penalty of £1,000 for each year that he failed to submit a tax return.

There were six years in all of "non-compliance", the Revenue pleaded. He was fined £6,000 in his absence.

Another defendant who did not turn up in court, Sutton builder Frederick Share, was also fined the maximum amount of £6,000 for six years' non-compliance. No returns had been filed between the years 1991/92 and 1996/97. Dundrum taxi driver Terry O'Brien was fined £2,750 on foot of his failure to submit five years returns. He received the maximum penalty for the first two years with the fine "mitigated" to £250 apiece for the remainder.

Judge Brian Kirby sought ways to mitigate the full impact of the law in certain cases. Lucan carpenter John Corcoran, described as a "builder" to the court, had charges for two years non-compliance struck out, despite the Revenue lawyers pleading that he had not filed for five years.

He was fined a total of £1,750.

Neil Horgan, described as a "commission agent", was fined £750. A second commission agent who came before the court, however, James Curley of Raheny, did not fare so happily. The judge refused to adjourn the case and fined him £3,500.

John O'Leary (71), an electrical contractor, also received the court's sympathy when he said: "I think I'll get out of the game, altogether."

"I think you're probably right," said the judge and fined him £500 for a total of five years non-compliance.

Similarly, James Tallant, a Sallynoggin self-employed milkman had his fines mitigated to £500 as had horse trader Thomas O'Neill, of Garristown; David Hickey, a T-shirt manufacturer and carpet layer from Walkin stown; Gerry Grace, another photographer, from South Ship Street; and Michael Brennan, a former trade union official from Palmerstown.

Templeogue businessman Christopher Kilcullen was fined a total of £1,250; Palmerstown courier James Flynn £1,500; Manor Street psychotherapist Jasbinder Garnermann £1,250; Foxrock property management agent Martin Gilmartin £750; and Clontarf takeaway owner Kwok Wang Wong £5,000.