A man charged with failing to make tax returns made substantial cash payments to an account in his name while registered only for social welfare, a jury has been told at Dublin Circuit Criminal Court.
Christopher Griffin (37), Ridgewood Green, Swords, Co Dublin, has pleaded not guilty to three charges of failing to deliver a return in the prescribed form of his income, profits or gains for the tax years 1993-94, 1994-95 and 1995-96.
Seán Guerin, prosecuting, told the jury it would hear evidence that the accused was claiming social welfare benefit in those years but the prosecution claimed this was not his only income and that he had "profits or gains of a substantial nature" in those years.
Mr Guerin said there would be bank records of lodgements made to two accounts in Mr Griffin's name but the focus would be on one of the accounts which had been opened for some years.
"That account showed evidence of substantial profit or gain," he added.
Counsel said there would be evidence of lodgements of £1,200 and £7,000 in two weeks in March 1994; of "six substantial cash lodgements" from £2,000 to £13,000, totalling about £42,000, in 1994-95; and of nine lodgements from £1,600 to £9,000, totalling some £36,820, the following year.
Mr Guerin said there were also substantial withdrawals from the account, either by the accused or his partner, in those years during which the jury would hear evidence from the Revenue Commissioners that there was no record of Mr Griffin as a taxpayer.
The hearing continues.
