Courts / Kilkenny / Report

Man who avoided prison after failing to pay VAT on €1.4m in sales is jailed after successful DPP appeal

Summary

In 2010, a jury found freelance photographer Niall Williamson, aged 53, guilty of 85 tax‑offence charges covering 1998‑2004. He was originally sentenced in April 2012 to 240 hours of community service by Judge Olive Buttimer, who deemed imprisonment unnecessary and wanted him to teach photography. The Director of Public Prosecutions appealed, arguing the sentence was unduly lenient. On 24 July 2014 the Criminal Court of the Appeal, presided over by Mr Justice Adrian Hardiman, sentenced Williamson to three‑and‑a‑half years' imprisonment, with 21 months suspended, after learning he still owed €272,936 in unpaid taxes and interest. The appeal court cited the lack of mitigating factors, the systematic nature of the fraud, and Williamson's failure to cooperate as reasons for the harsher custodial term. The new sentence replaced the original community‑service order.

Who, what, where, when and why

What: Report matter: Man who avoided prison after failing to pay VAT on €1.4m in sales is jailed after successful DPP appeal. Charges or matters: tax offences; filing incorrect VAT returns; claiming VAT that he knew he wasn't entitled to; failing to pay VAT on sales; failing to submit income tax returns. Procedural stage: appeal

When:

• April 2012 Hearing Or Sentence
• 1998 and 2004 Other
• 1998 to 2002 Other
• 1997 to 2004 Other
• 2002 and 2003 Other
• 2014-07-24 Publication

Why: "In this case there was a plea of not guilty because of a reluctance to plead guilty and a hope that something would turn up. CNI source report

Case subjects

Places mentioned

Topics

Fraud Stage Appeal

Related court reports

• 'Callous', violent offender to serve extra two years in jail for killing musician
• DPP seeks to increase sentence of violent offender who killed musician while on bail

Read the original CNI report