Donegal businessman fined €2,500 for not making tax returns
A Ballyshannon businessman has been fined a total of €2,500 for failing to make VAT and income tax returns.
Peter McGowan, a 50-year-old of Creevy, Ballyshannon, appeared before Ballyshannon District Court.
McGowan was before the court to failing to make VAT and income tax returns between 2022 and 2025.
He faced 19 offences relating to failing to make VAT returns - an offence contrary to section 1078 (2) (g) (ii) of the Taxes Consolidation Act 1997, as amended by section 133 (a) of the Finance Act 2002 and section 1078 (3) of the Taxes Consolidation Act 1997, as amended by section 138 (1) (d) of the Finance Act, 2008.
McGowan was also before the court for failing to make an income tax return, contrary to section 1078 (2) (g) (i) of the Taxes Consolidation Act 1997, as amended by section 133 (a) of the Finance Act 2002 and section 1078 (3) of the Taxes Consolidation Act 1997, as amended by section 138 (1) (d) of the Finance Act, 2008.
Mr Ciaran Dillon, State Solicitor for Donegal, told the court that McGowan, who initially asked for time to consider the matter, wished to plead guilty.
Mr Dillon advised that there were a total of 19 summonses for failing to make VAT returns and one in respect of income tax.
The court hard that returns had been subsequently made and this was accepted.
Mr Dillon explained that McGowan, who he said was a self-employed trader, had engaged with the Revenue in relation to “personal issues” and added that the defendant is “fully engaged now with Revenue”.
Addressing the court, McGowan said that things became “out of control” while he was dealing with some personal matters.
McGowan, who has no previous convictions, added that he was now on top of things and wanted to move on.
Judge Éiteáin Cunningham said that her hands were “somewhat tied” in relation to the available discretion on some penalties.
Noting the guilty plea and the fact that McGowan had met the case “very fairly” and now has all matters regularised, Judge Cunningham said she would mark a conviction on one of the VAT matters and the income tax case.
On each of the two convictions, McGowan was convicted and fined €1,250 and given six months to pay.
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