Thomas “Slab” Murphy tax evasion dismissal bid rejected

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

Thomas “Slab” Murphy’s application to dismiss alleged tax evasion charges was rejected by the Special Criminal Court on 25 November 2015. Mr Justice Paul Butler presided at the three-judge, non-jury court. The proceedings were reported on 25 November 2015.

Murphy has pleaded not guilty to nine charges alleging that he failed to furnish a return of his income, profits or gains, or their source, to the Collector General or the Inspector of Taxes for the years 1996/97 to 2004.

The prosecution alleged that he failed to make returns to Revenue despite significant dealings involving cattle and land and receiving farming grants from the Department of Agriculture. Counsel for Murphy said his brother managed his cattle herd and farming activities.

The court had previously heard a Revenue Inspector estimate Murphy’s farming income at €15,000 annually from 1996 to 2004. Tony McGillicuddy BL, defending, argued that these figures meant the charges should be dismissed as “an abuse of process”. Mr Justice Paul Butler said there was “no evidence whatsoever for such a proposition”.

The charges for 1996/97 to 2000/01 included the words “knowingly and wilfully”; those for the following years included “without reasonable excuse”. The defence argued that the prosecution had to prove the absence of a reasonable excuse and that the alleged offence was committed knowingly and wilfully.

The judge stated that, in proving the absence of a reasonable excuse, the “evidential burden falls on the accused party”. Defence counsel said the lawyers would consider the ruling in relation to any evidence they might call. The report said the trial would resume on Friday.