Courts / Dublin / Report

Sentencing of ex-IRA man delayed after he files tax returns 'not in keeping with evidence'

Date
2024-02-19

Stage
Sentence

Primary locality
Dublin

County
Dublin

Summary

The Special Criminal Court has adjourned the sentencing hearing for Nathan Kinsella until June 17 to allow gardai to complete an investigation into newly filed tax returns. Kinsella, 44, of Richmond, Blackrock, Co Dublin, previously pleaded guilty to three counts of failing to deliver full and true Capital Acquisitions Tax (CAT) returns for the years 2018, 2019, and 2020. The charges alleged he failed without reasonable excuse to comply with section 46(2) of the Capital Acquisitions Tax Consolidation Act 2003 while residing at addresses in Saggart, Dublin, and Blackrock. During the hearing, the Director of Public Prosecutions stated that Kinsella had recently filed income tax returns for the same period, which the State described as "not in keeping with the evidence" regarding funds on which CAT should have been paid. Defense counsel explained the returns were filed on accountant advice to encompass all money received. Mr Justice Michael MacGrath, presiding on behalf of the three-judge court, ordered the adjournment to permit gardai to investigate the basis of these new returns and any overlap with the funds in question. Kinsella was previously sentenced to two years in prison in 2012 after pleading guilty to membership of the Irish Republican Army (IRA), an unlawful organisation, following an investigation into paramilitary activity at the funeral of Alan Ryan.

Who, what, where, when and why

What: Report matter: Sentencing of ex-IRA man delayed after he files tax returns 'not in keeping with evidence'. Charges or matters: failing to make tax returns, has been delayed after he filed a fresh return that the State has said is "not in keeping with the evidence" previously received; are that whilst having an address at Tasaggart House, Saggart in Co Dublin, he failed without reasonable excuse to deliver to the Revenue Commissioners a full and true return for the purposes of capital acquisitions tax as required by section 46(2) of the Capital Acquisitions Tax Consolidation Act 2003 on or before October 31, 2018; two additional counts of the same offence on or before October 31, 2019, whilst having an address in Dublin, and on or before October 31, 2020, whilst having an address at Richmond, Newtownpark, Blackrock, Co Dublin; membership of an unlawful organisation styling itself the Iris

When:

June 17 Adjournment
October 31, 2018 Incident
October 31, 2019 Incident
October 31, 2020 Incident
September 13, 2012 Other
September 2012 Other
2019 and 2020 Other
2018 and 2019 Other
2024-02-19 Publication

Case subjects

Nathan Kinsella

Defendant

Charges: failing to make tax returns, has been delayed after he filed a fresh return that the State has said is "not in keeping with the evidence" previously received; are that whilst having an address at Tasaggart House, Saggart in Co Dublin, he failed without reasonable excuse to deliver to the Revenue Commissioners a full and true return for the purposes of capital acquisitions tax as required by section 46(2) of the Capital Acquisitions Tax Consolidation Act 2003 on or before October 31, 2018; two additional counts of the same offence on or before October 31, 2019, whilst having an address in Dublin, and on or before October 31, 2020, whilst having an address at Richmond, Newtownpark, Blackrock, Co Dublin; membership of an unlawful organisation styling itself the Irish Republican Army, otherwise Oglaigh na hEireann, otherwise the IRA on September 13, 2012 and was sentenced to two years (Admitted)

Plea: Guilty

Outcome: Kinsella was jailed by the same court 10 years ago after a garda investigation into paramilitary activity at the funeral of Dissident Republican Alan Ryan.; Mr Justice Michael MacGrath, on behalf of the three-judge court, adjourned the sentencing hearing until June 17 to allow gardai to complete their investigation.

Republican Army

Convicted Person

Outcome: Republican Army, otherwise Oglaigh na hEireann, otherwise the IRA on September 13, 2012 and was sentenced to two years.