Daly and O’Mahoney convictions quashed over Revenue conspiracy

This report is a localnews.ie summary based on public court reporting and records; sources are listed below.

Bernard Daly and Tiarnan O’Mahoney had convictions for conspiracy to defraud Revenue and falsify records quashed by the Court of Appeal, reported on 15 March 2016.

The court found the substantive charges were not those originally brought and were out of time.

It also found the trial judge had used a flawed procedure when ruling on documentary evidence without first hearing oral evidence.

The court said the evidence against Daly was thin and tenuous, and ruled that a retrial would not arise in his case.

A retrial remained possible for O’Mahoney, while Daly walked free and O’Mahoney was released on bail pending further arguments.