Bernard Daly's convictions quashed by Court of Appeal

This report is a localnews.ie summary based on public court reporting and records; sources are listed below.

The Court of Appeal quashed Bernard Daly's convictions for Revenue offences, as reported on 15 March 2016.

Daly had been convicted by a jury at Dublin Circuit Criminal Court and jailed for two years by Judge Patrick McCartan on 31 July 2015.

The convictions concerned conspiring to delete bank accounts, conspiring to defraud Revenue and furnishing false information to Revenue.

At Dublin District Court on 19 November 2013, he replied not guilty to each of four charges and was remanded on bail.

The initial charges involved concealing an account, obstructing the Revenue Commissioners and producing incorrect documentation between March and November 2003.

The Court of Appeal found that proceedings breached the ten-year limit and that substantial documentary evidence had been wrongly admitted.

It also held that the conspiracy counts should have been withdrawn because the evidence available to the prosecution was thin and tenuous.

The court said a retrial did not arise for Daly because there was insufficient evidence to go before the jury.