Courts / Louth / Report

Non-jury court rejects application to dismiss tax charges against "Slab" Murphy

Date
2015-11-25
Stage
Trial
Primary locality
Louth
County
Louth

Summary

The Special Criminal Court has rejected the defence application to dismiss tax charges against Thomas Murphy, a 66-year-old from Ballybinaby, Co Louth. Mr Murphy, who pleaded not guilty to nine charges alleging he failed to furnish income returns to the Collector General or Inspector of Taxes for the years 1996/97 to 2004, is currently on trial before a three-judge non-jury court. The prosecution alleges that despite conducting significant cattle and land dealings and receiving farming grants, Mr Murphy made no returns to Revenue. Defence counsel Tony McGillicuddy BL argued the case constituted an abuse of process, citing a Revenue Inspector's estimate of €15,000 annual farming income, and contended that the prosecution bore the burden of proving the absence of reasonable excuse. Presiding Judge Paul Butler rejected these submissions, stating there was no evidence supporting the abuse of process claim and ruling that the evidential burden regarding reasonable excuse falls on the accused. The court also addressed discrepancies in charge wording, noting earlier years included "knowingly and wilfully" while later years specified "without reasonable excuse." The trial, which stems from a Criminal Assets Bureau investigation, was adjourned and is scheduled to resume on Friday.

Who, what, where, when and why

What: Report matter: Non-jury court rejects application to dismiss tax charges against "Slab" Murphy. Charges or matters: nine charges alleging that he failed to furnish a return of his income, profits or gains or the source of his income, profits or gains to the Collector General or the Inspector of Taxes for the years 1996/97 to 2004. Procedural stage: trial

When:

Case subjects

Thomas Murphy

Defendant

Charges: nine charges alleging that he failed to furnish a return of his income, profits or gains or the source of his income, profits or gains to the Collector General or the Inspector of Taxes for the years 1996/97 to 2004 (Alleged Or Contested)

Plea: Not guilty

Places mentioned

Court Venue
  • Special Criminal Court
Residence

Topics

Stage Trial

Related court reports

Read the original CNI report

Correction or retraction request

If a fact, identity, locality or legal outcome needs review, email the newsroom with this report's details prefilled.

Email a correction request