Courts / Galway / Report

14-year disqualification imposed on director over €1.2m VAT fraud

Summary

In a High Court hearing on 30 January 2020, Mr Justice Brian O'Moore imposed a 14‑year and three‑month disqualification on Kevin Rabbitte, director of Westman Plant and Civils Limited, for his role in a €1.2 million VAT fraud. Rabbitte admitted to a carefully coordinated scheme that used the company's VAT number to purchase machinery from the UK between July 2014 and June 2015, then sell it in Ireland without paying the due VAT. The fraud, described as a carousel or Missing Trader Intra‑Community VAT fraud, resulted in Revenue being defrauded of €1.2 million. Rabbitte had consented to a declaration that he knowingly defrauded the company's creditors, including Revenue, and to be personally responsible for €1.5 million of the company's debts. He received a 5 % discount on the maximum 15‑year disqualification allowed under the 2014 Companies Act because of his admissions and consent to orders before the hearing.

Who, what, where, when and why

What: Report matter: 14-year disqualification imposed on director over €1.2m VAT fraud. Procedural stage: hearing_or_decision

When:

• July 2014 Hearing Or Sentence
• June 2015 Hearing Or Sentence
• 2020-01-30 Publication

Why: " Mr Rabbitte he said was given a "5% discount" off the maximum 15 year disqualification allowed under the 2014 Companies Act because he had made certain admissions and consented to various orders shortly before the bid to disqualify him was due to be heard by the High Court. CNI source report

Places mentioned

Topics

Fraud Stage Hearing Or Decision

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Read the original CNI report