The Court of Appeal has imposed a 12-month prison sentence on car dealer Samuel Campbell after finding that wholly suspended sentences for Revenue offences involving liabilities of about €1.1 million were unduly lenient.
Campbell pleaded guilty in September 2013 to nine representative counts from a 42-count indictment. They included failures to file income tax and VAT returns, failure to remit VAT and knowingly or wilfully submitting incorrect VAT returns.
Revenue first examined Campbell's affairs after a routine audit in 2005. Investigators discovered an undisclosed Ulster Bank account used in his car business and linked to about 150 vehicle sales. When Revenue sought statements, Campbell eventually supplied faxed documents that were difficult to read and appeared altered. Documents later obtained directly from Ulster Bank showed transactions and lodgements that had not been apparent on the material supplied.
The court was told that approximately €1.1 million was due to Revenue, with about one-third representing tax and VAT and the balance interest and penalties.
The Circuit Court had imposed three years on each count, all concurrent and fully suspended for three years. The DPP appealed on grounds of undue leniency.
The Court of Appeal held that the trial judge had placed too much weight on Campbell's limited cooperation. It described his conduct during the Revenue investigation as an attempt to obstruct investigators and agreed that this was aggravating rather than mitigating.
The court also held that the seriousness of significant and systematic Revenue offending required an immediate custodial sentence. It nevertheless recognised Campbell's guilty plea, rehabilitation efforts, positive testimonials, family circumstances, educational disadvantage and employment prospects.
The court considered 18 months appropriate on each count. However, because Campbell had remained at liberty for about a year after the original sentencing, it treated the prospect of now entering custody as an additional burden and reduced the terms to 12 months. All nine sentences were ordered to run concurrently.