A 75-year-old milk collection haulier from Castlederg, County Tyrone, has received a fully suspended sentence at Dublin Circuit Criminal Court for failing to remit over €160,000 in VAT to the Revenue Commissioners between 2012 and 2015. James Wauchope pleaded guilty to six sample counts of the offence. Judge Martin Nolan imposed a headline sentence of five years but suspended it in full for three and a half years, citing extenuating circumstances. The court heard that Wauchope suffers severe post-traumatic stress disorder following an incident in which he was locked in one of his trucks with a bomb by the IRA, and that he endured the death of a son who required round-the-clock care following a 1986 road accident. The judge stated that life had inflicted sufficient punishment on the defendant. Wauchope was ordered to repay €65,000 to Revenue within one year, in addition to €60,000 already repaid. He has no previous convictions.
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