Courts / Dublin / Report

Courier who wrongly believed she was employee avoids jail over tax offences

Date
2020-02-03
Stage
Sentence
Primary locality
Tallaght
County
Dublin

Summary

Breda Holmes, 67, a former self‑employed courier who believed she was an employee of GT Transport, failed to file about €70,000 worth of tax returns. The Dublin Circuit Criminal Court found her liability to Revenue, including interest and penalties, at €228,000, of which she has repaid €13,328. She pleaded guilty to eleven VAT offences totalling €67,829 between 2006 and 2014 and three income‑tax offences totalling €21,365 between 2005 and 2013. Judge Martina Baxter, recognising Holmes' naivety and lack of wealth, suspended an 18‑month prison sentence on the condition she continues to cooperate with bankruptcy proceedings. Holmes, now living on a pension and working to service her debts, has no prior convictions and is fully compliant with tax obligations. The court noted her "hand‑to‑mouth" existence and her willingness to cooperate with the Revenue Commissioners.

Who, what, where, when and why

What: Report matter: Courier who wrongly believed she was employee avoids jail over tax offences. Charges or matters: eleven sample charges of failing to file VAT returns totalling €67,829 between 2006 and 2014 at Dublin Circuit Criminal Court. Procedural stage: sentence

When:

Why: A self-employed courier company owner who failed to file nearly €70,000 worth of tax returns because she incorrectly believed she was an employee has avoided a prison sentence. CNI source report

Case subjects

Breda Holmes

Defendant

Charges: eleven sample charges of failing to file VAT returns totalling €67,829 between 2006 and 2014 at Dublin Circuit Criminal Court (Admitted)

Plea: Guilty

Outcome: She suspended a prison sentence of 18 months on condition Holmes continue to co-operate with bankruptcy proceedings.

Places mentioned

Court Venue
  • Dublin
  • Dublin Circuit Criminal Court
Secondary Mention
Residence

Topics

Stage Sentence

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