Courts / Tyrone / Report

Haulier locked in truck with bomb by IRA avoids jail for failing to remit €160k in VAT

Date
2024-01-24
Stage
Sentence
Primary locality
Castlederg
County
Tyrone

Summary

A 75-year-old milk collection haulier from Castlederg, County Tyrone, has received a fully suspended sentence at Dublin Circuit Criminal Court for failing to remit over €160,000 in VAT to the Revenue Commissioners between 2012 and 2015. James Wauchope pleaded guilty to six sample counts of the offence. Judge Martin Nolan imposed a headline sentence of five years but suspended it in full for three and a half years, citing extenuating circumstances. The court heard that Wauchope suffers severe post-traumatic stress disorder following an incident in which he was locked in one of his trucks with a bomb by the IRA, and that he endured the death of a son who required round-the-clock care following a 1986 road accident. The judge stated that life had inflicted sufficient punishment on the defendant. Wauchope was ordered to repay €65,000 to Revenue within one year, in addition to €60,000 already repaid. He has no previous convictions.

Who, what, where, when and why

What: Report matter: Haulier locked in truck with bomb by IRA avoids jail for failing to remit €160k in VAT. Charges or matters: six sample counts of failing to remit VAT and failing to remit VAT returns to the Collector-General on dates between September 2012 and February 2015. Procedural stage: sentence

When:

Why: Mr Wauchope told the court that he now runs the business because his father was struggling with it. CNI source report

Case subjects

James Wauchope

Defendant

Charges: six sample counts of failing to remit VAT and failing to remit VAT returns to the Collector-General on dates between September 2012 and February 2015 (Admitted)

Plea: Guilty

Outcome: Photo: Collins) A milk collection haulier who failed to declare over €160,000 in VAT to the Revenue Commissioners a decade ago has been given a fully suspended sentence on the basis that "life has punished him enough". Judge Nolan said the "extenuating circumstances" of Wauchope's past horrendous experiences were "over and above what most people have had to endure". "Life has punished you enough," said the judge, handing Wauchope a three and a half years fully suspended sentence, during which period he must be of good behaviour.

Places mentioned

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

Topics

Stage Sentence

Related court reports

Read the original CNI report

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