Courts / Dublin / Report

Tax cheat avoids jail for failing to pay €120k in VAT

Date
2021-11-01
Stage
Sentence
Primary locality
Dublin
County
Dublin

Summary

Mark Aspland, 59, of Westbourne Lodge, Templeogue, pleaded guilty to failing to submit a VAT return and to failing to remit VAT between July 2010 and August 2016. He had not registered as a sole trader and used the VAT number of a company that had ceased to be registered in 2008. The court found that he owed €121,897.27 in VAT and €91,697.42 in interest. He had paid more than €25,000 since the offence. Judge Pauline Codd sentenced him to two years imprisonment, suspended in its entirety for three years on strict conditions, including monthly payments of €800 and the payment of a pension fund valued at about €37,000 to Revenue by the end of April next year. The judge noted his limited awareness of the impact of his actions and assessed him as low‑risk of reoffending. The case was heard in the Dublin Circuit Criminal Court.

Who, what, where, when and why

What: Report matter: Tax cheat avoids jail for failing to pay €120k in VAT. Charges or matters: counts of failing to submit a VAT return and failing to remit VAT during taxable periods between July 2010 and August 2016. Procedural stage: sentence

When:

Case subjects

Mark Aspland

Defendant

Charges: counts of failing to submit a VAT return and failing to remit VAT during taxable periods between July 2010 and August 2016 (Admitted)

Plea: Guilty

Outcome: Passing sentence today Judge Pauline Codd said Aspland began to "bury his head in the sand" in regard to his finances and this "spiralled out of control". Judge Codd sentenced Aspland to two years imprisonment but suspended the sentence in its entirety for three years on strict conditions, including that he make payments of €800 a month for the duration of the suspension.

Places mentioned

Court Venue
  • Dublin
  • Dublin Circuit Criminal Court

Topics

Stage Sentence

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