Courts / Cork / Report
Former exec at Deloitte fails in bid to halt criminal prosecution
Summary
Brian Murphy, a former senior audit partner at Deloitte, lost his appeal against a High Court ruling that he could be criminally prosecuted for alleged tax offences. The High Court had ruled in May 2022 that Murphy could be prosecuted following a summons issued by the Director of Public Prosecutions (DPP) in February 2014 over a VAT refund claim for a company he directed, and a further summons in October 2015 concerning alleged tax return offences between 2008 and 2012. Murphy denied wrongdoing and argued that a settlement agreement reached with Revenue in August 2015, which required monthly payments of €4,000 and annual lump‑sum payments of €20,000 to €75,000, created a legitimate expectation that he would not be prosecuted. The High Court judge, Mr Justice Garrett Simons, found that the agreement did not contain any representation that the DPP would not pursue criminal proceedings and dismissed Murphy's claim of a breach of legitimate expectation.
Who, what, where, when and why
What: Report matter: Former exec at Deloitte fails in bid to halt criminal prosecution. Procedural stage: appeal
When:
- February 2014 Incident
- October 2015 Incident
- August 2015 Other
- December 2018 Other
- 2008 and 2012 Other
- 2023-05-05 Publication
Why: At the Court of Appeal today, Mr Justice George Birmingham said Mr Murphy had been "anxious" to enter into a settlement agreement with Revenue that could allow him to keep working in order to make his payments but to also enter into a "highly desirable" agreement that would "preclude criminal proceedings already instituted or any further proceedings". CNI source report
Case subjects
Applicant
Places mentioned
- High Court
- Court of Appeal
Topics
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