Courts / Tipperary / Report

Car salesman found guilty of filing incorrect tax returns has conviction quashed on appeal

Date
2015-10-19
Stage
Appeal
Primary locality
Nenagh
County
Tipperary

Summary

Gerard Mounsey, 47, of Knockshegowna, Ballingarry, Nenagh, Tipperary, was found guilty in 2014 of eight counts of knowingly or wilfully filing incorrect income tax returns for the years 2003 to 2009. He was acquitted on one count and convicted on seven, receiving a suspended 18‑month prison sentence and a €10,000 fine. Mounsey appealed, and on 19 October 2015 the Court of Appeal quashed his conviction. The appeal court held that the conviction could not stand, citing that the tax liability for the relevant years had not been finally determined at the time of trial. The court also noted that the evidence of tax assessments was presented as opinion evidence, and that the defence had been inadequately engaged with the issue. The judgment was delivered by Mr Justice George Birmingham, sitting with Mr Justice Garrett Sheehan and Mr Justice Alan Mahon. Gerard Mounsey pleaded not guilty.

Who, what, where, when and why

What: Report matter: Car salesman found guilty of filing incorrect tax returns has conviction quashed on appeal. Charges or matters: eight counts of knowingly or wilfully delivering incorrect income tax returns relating to the years 2003 to 2009 inclusive. Procedural stage: appeal

When:

Case subjects

Gerard Mounsey

Appellant

Charges: eight counts of knowingly or wilfully delivering incorrect income tax returns relating to the years 2003 to 2009 inclusive (Alleged Or Contested)

Plea: Not guilty

Outcome: He was given a suspended 18 month prison sentence and fined €10,000 by Judge Tom O'Donnell on January 13 2014. After Mr Mounsey was interviewed three times, the basis for his detention was changed so as to permit the questioning of him for offences contrary to section 1078 of the Taxes Consolidation Act 1997.

Places mentioned

Court Venue
  • Clonmel
  • Clonmel Circuit Criminal Court
  • Court of Appeal
Secondary Mention
Address Area
  • Mr Mounsey's place

Topics

Stage Appeal

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