Part 11 LIST COMPILED PURSUANT TO SECTION 1086 OF THE TAXES CONSOLIDATION ACT, 1997, IN RESPECT OF THE PERIOD BEGINNING ON 1st JANUARY 2014 AND ENDING ON 31st MARCH 2014, OF EVERY PERSON – in whose case the Revenue Commissioners accepted a settlement of the kind mentioned in Section 1086. The list also includes cases in which a Penalty Determination was made by the Courts in respect of the same period. The total number of settlements/determinations published is 113. The total value of these settlements/determinations is €23,249,427.44

Note: Settlements are not published where the amount is less than the threshold (€12,700, €30,000 or €33,000), where the amount of fine or other penalty does not exceed 15% of the amount of tax or where the taxpayer has, in advance of any Revenue investigation, voluntarily furnished complete information relating to undisclosed tax liabilities. Penalty determinations are not published where the amount of the penalty determined by a court does not exceed 15% of the tax due in respect of which the penalty is computed, where the aggregate of the tax due, the interest on that tax and the penalty determined by a court does not exceed €30,000 or where the taxpayer has, in advance of any Revenue investigation, voluntarily furnished complete information relating to undisclosed tax liabilities.

Name Address County Occupation Tax Interest Penalties Total Additional particulars

ANNE ROSSI LTD. 6 VERNON AVENUE, Underdeclaration of VAT. (IN LIQUIDATION). CLONTARF, DUBLIN 3. BEAUTICIAN €37,535.00 €14,038.46 €11,260.50 €62,833.96 Revenue Audit Case. ATLAS ALUMINIUM LTD. Underdeclaration of VAT. (NOW DISSOLVED). DOCK ROAD, LIMERICK. LANDLORDS €24,829.00 €17,762.00 €24,465.00 €67,056.00 Revenue Audit Case. UNIT 55, Non declaration of VAT & BALLINA ANGLING RIDGEPOOL ROAD, FISHING & ANGLING PAYE/PRSI. CENTRE LIMITED BALLINA, CO. MAYO. EQUIPMENT SUPPLIERS €44,150.00 €20,465.00 €13,245.00 €77,860.00 Revenue Audit Case.

BALLINALARD Underdeclaration of PAYE/PRSI. TRANSPORT LTD. BALLINALARD, TIPPERARY. HAULIERS €98,316.38 €22,793.00 €29,494.91 €150,604.29 Revenue Audit Case. PROPERTY Penalty Determination by the Courts DEVELOPER/ relating to an underdeclaration of 28 FOXFIELD, EQUESTRIAN CENTRE Income Tax in the amount of BARRETT, MICHAEL J. CARRICKMACROSS, CO. MONAGHAN. PROJECTOPERATOR €102,765.00 €102,765.00 €102,765.00. UNIT 4B-1, MANAGEMENT & BLANCHARDSTOWN SOFTWARE TESTING Underdeclaration of PAYE/PRSI. BARRÓG LTD. CORPORATE PARK, DUBLIN 15. SERVICE PROVIDERS €24,000.00 €3,065.00 €8,119.00 €35,184.00 Revenue Audit Case.

BARRY PENDER MOTOR VEHICLE Underdeclaration of VAT. MOTORS LTD. DUBLIN ROAD, KILKENNY. SALES AGENTS €104,870.00 €10,795.64 €31,061.70 €146,727.34 Revenue Audit Case. CLOAN, Underdeclaration of Income Tax & STRADBALLY NORTH, MEDICAL PAYE/PRSI. BARTOLOZZI, FABIO CLARINBRIDGE, CO. GALWAY. CONSULTANT €65,059.00 €12,190.00 €19,517.00 €96,766.00 Revenue Audit Case. Underdeclaration of Income Tax & MAIN STREET, VAT. BOYLE, JOSEPH RATHCOOLE, CO. DUBLIN. MECHANIC €19,867.00 €6,497.00 €5,960.00 €32,324.00 Revenue Audit Case. MOTOR VEHICLE OAKFIELD HOUSE, RETAILER & SERVICE Underdeclaration of VAT. Revenue BP CARS LTD. RAPHOE, CO. DONEGAL. PROVIDER €36,500.00 €10,550.00 €10,950.00 €58,000.00 Audit Case. EDENTUBBER, Underdeclaration of Relevant BROADPARK RAVENSDALE, ELECTRICAL Contract Tax. ENTERPRISES LTD. DUNDALK, CO. LOUTH. CONTRACTORS €23,640.11 €6,257.15 €4,728.02 €34,625.28 Revenue Audit Case. 2 GLENVILLE GARTH, TAXI DRIVER / Underdeclaration of Income Tax. BURKE, THOMAS BLANCHARDSTOWN, DUBLIN 15. LANDLORD €36,084.79 €14,338.32 €10,825.44 €61,248.55 Revenue Investigation Case.

BALLYTARSNA, FARMER/COMPANY Underdeclaration of Income Tax. BUTLER, WILLIAM CASHEL, CO. TIPPERARY. DIRECTOR €196,673.00 €86,304.04 €59,001.90 €341,978.94 Revenue Audit Case. Underdeclaration of Income Tax. RATHEANY HOUSE, Revenue Offshore Assets BUTTERLY, PATRICK LUSK, CO. DUBLIN. CAR DEALER €224,326.00 €278,694.00 €82,806.00 €585,826.00 Investigation Case. Underdeclaration of Income Tax. RAHENY FARM, Revenue Offshore Assets BUTTERLY, SIMON LUSK, CO. DUBLIN. CAR DEALER €228,295.00 €281,183.00 €86,697.00 €596,175.00 Investigation Case. Underdeclaration of Income Tax, 9 CABRA ROAD, VAT & PAYE/PRSI. CAGNEY, RONALD THURLES, CO. TIPPERARY. ACCOUNTANT €130,219.61 €41,428.28 €38,788.77 €210,436.66 Revenue Audit Case. Underdeclaration of Capital Gains 2 ST. MARYS ROAD, RETIRED GUESTHOUSE Tax. CAMPBELL, CLARE BALLSBRIDGE, DUBLIN 4. PROPRIETOR €1,309,338.00 €648,794.00 €261,867.00 €2,219,999.00 Revenue Audit Case. Underdeclaration of Capital Gains 2 ST. MARYS ROAD, Tax. CAMPBELL, ROBERT BALLSBRIDGE, DUBLIN 4. EMPLOYEE €327,335.00 €162,199.00 €65,467.00 €555,001.00 Revenue Audit Case. 2 BRAMLEY, FOOD OUTLET RENVILLE WEST, PROPRIETER & Underdeclaration of Income Tax. CASEY, JOHN ORANMORE, CO. GALWAY. LANDLORD €40,046.79 €9,808.38 €12,014.02 €61,869.19 Revenue Audit Case. 3 WOODGRANGE, Underdeclaration of VAT & Income DUBLIN ROAD, Tax. CLARKE, JOHN P. DROGHEDA, CO. LOUTH. ACCOUNTANT €30,160.45 €12,218.06 €9,048.14 €51,426.65 Revenue Audit Case. HIGHTOWN, Underdeclaration of Capital Gains CORALSTOWN, Tax. COYNE, DARAGH KINNEGAD, CO. WESTMEATH. FARMER €40,550.00 €9,830.00 €11,059.00 €61,439.00 Revenue Audit Case.

KELLS ROAD, TRUCK SALES AGENT/ Underdeclaration of VAT. CURRAN, JOSEPH OLDCASTLE, CO. MEATH. COMPANY DIRECTOR €242,144.00 €29,178.00 €48,428.80 €319,750.80 Revenue Audit Case. Underdeclaration of Income Tax. Revenue Bogus Non-Resident Account, Offshore Assets Investigation & Single Premium WHITEGATE, Insurance Product Investigation DAY, KEVIN MIDLETON, CO. CORK. COMPANY DIRECTOR €174,547.00 €189,944.00 €151,115.00 €515,606.00 Case. KNOCK, Underdeclaration of Income Tax & CASTLETOWN, VAT. DEANS, ROBERT NAVAN, CO. MEATH. PET SHOP PROPRIETOR €33,876.69 €29,310.75 €24,901.34 €88,088.78 Revenue Audit Case. Underdeclaration of Income Tax & 18 DE VERDON PLACE, FLOORING VAT. DEMPSEY, LIAM ROBINSTOWN, CO. MEATH. CONTRACTOR €38,289.00 €10,598.00 €9,892.00 €58,779.00 Revenue Audit Case. Underdeclaration of Income Tax, KIRKNEEDY, VAT & Capital Gains Tax. DEVINE, NOEL LETTERKENNY, CO. DONEGAL. FARMER €26,534.00 €15,321.00 €7,961.00 €49,816.00 Revenue Audit Case. CLOONCONDRA, STRAIDE, Underdeclaration of VAT. Revenue DOHERTY, GERALDINE FOXFORD, CO. MAYO. HAIRDRESSER €21,428.00 €15,267.00 €11,450.00 €48,145.00 Audit Case. 13 CASTLEHILL PARK, Non declaration of VAT, TURLOUGH ROAD, PAYE/PRSI & Income Tax. DONELON, EAMONN CASTLEBAR, CO. MAYO. HAIRDRESSER €141,639.00 €76,917.00 €106,229.00 €324,785.00 Revenue Audit Case. 48 THE GROVE, Underdeclaration of Income Tax & INSE BAY, VAT. DRYER, RAYMOND LAYTOWN, CO. MEATH. COURIER €94,487.64 €16,064.93 €28,346.29 €138,898.86 Revenue Audit Case. Underdeclaration of Income Tax & Capital Gains Tax. COMPANY Revenue Offshore Asset and Single THE DIAMOND, DIRECTOR/LIVESTOCK Premium Insurance Product DUFFY, MICHAEL RAPHOE, CO. DONEGAL. DEALER/LANDLORD €19,458.00 €25,712.00 €14,593.00 €59,763.00 Investigation Case. Underdeclaration of Income Tax & Capital Gains Tax. Revenue Offshore Asset and Single THE DIAMOND, COMPANY Premium Insurance Product DUFFY, SEAN RAPHOE, CO. DONEGAL. DIRECTOR/LANDLORD €46,795.00 €71,023.00 €32,773.00 €150,591.00 Investigation Case.

Penalty Determination by the Courts relating to an underdeclaration of 1 THE STEEPLES, VAT & PAYE/PRSI in the amount DUGGAN, OLIVER DULEEK, CO. MEATH. COURIER €53,062.00 €53,062.00 of €132,657.00. Underdeclaration of Income Tax. NEWMILLS, COMPANY Revenue Single Premium Insurance DURNING, PAUL RAMELTON, CO. DONEGAL. DIRECTOR/FARMER €6,738.00 €13,243.00 €5,053.00 €25,034.00 Product Investigation Case. 2384-3H VIA MARIPOSA WEST, Underdeclaration of Income Tax & LAGUNA WOODS, COMPANY VAT. FARRAGHER, MICHAEL CALIFORNIA 92637, U.S.A. DIRECTOR/LANDLORD €29,033.00 €7,139.00 €8,709.90 €44,881.90 Revenue Audit Case.

BALLYCARRIGEEN UPPER, Underdeclaration of Income Tax. FENLON, MYLES FERNS, CO. WEXFORD. FARMER €25,175.00 €6,835.00 €7,553.00 €39,563.00 Revenue Audit Case. KNOCKLION, Underdeclaration of Income Tax & CUNNINGHAM ROAD, RETIRED MEDICAL Capital Gains Tax. FENTON, MAURICE DALKEY, CO. DUBLIN. CONSULTANT €882,924.00 €1,369,906.00 €353,170.00 €2,606,000.00 Revenue Investigation Case.

FERRYS REFUSE ROSSBRACKEN, REFUSE COLLECTION Underdeclaration of VAT. Revenue COLLECTION LTD. LETTERKENNY, CO. DONEGAL. SERVICE PROVIDER €193,141.00 €23,693.00 €57,942.00 €274,776.00 Audit Case. Underdeclaration of VAT & Income KINNEGAN, Tax. FINNEGAN, ARTHUR CASTLEBLAYNEY, CO. MONAGHAN. TYRE WHOLESALER €44,738.57 €14,343.27 €17,895.43 €76,977.27 Revenue Audit Case. Underdeclaration of VAT & Income SRANAGARVANAGH, Tax. GILMARTIN , GERARD BALLINAGLERA, CO. LEITRIM. PUBLICAN €25,629.00 €9,015.00 €7,688.00 €42,332.00 Revenue Audit Case. Underdeclaration of Income Tax & CLONLEA, VAT. GLEESON, COLM KILKISHEN, CO. CLARE. PUBLICAN €25,504.90 €1,843.63 €7,651.47 €35,000.00 Revenue Audit Case.

Penalty Determination by the Courts relating to an underdeclaration of GOLDEN CHINA CHURCH STREET, VAT & PAYE/PRSI in the amount DRAGON LIMITED CASTLEISLAND, CO. KERRY. RESTAURATEUR €27,384.00 €27,384.00 of €41,530.00. COAL 5 WILLISON DRIVE, SUPPLIER/MOBILE Underdeclaration of Income Tax & WILLISON PARK, TYRE FITTING SERVICE VAT. GOULD, FIONA BLARNEY, CO. CORK. PROVIDER €24,426.00 €5,287.00 €9,770.00 €39,483.00 Revenue Audit Case.

GREYSAL CITYWEST GOLF HOTEL, Underdeclaration of VAT. RESTAURANTS LTD. SAGGART, CO. DUBLIN. RESTAURATEURS €32,286.00 €1,345.00 €9,686.00 €43,317.00 Revenue Audit Case.

HARLECHDALE LTD. Underdeclaration of VAT. (IN LIQUIDATION) 16 ST. PATRICK'S QUAY, CORK. CASINO OPERATORS €578,737.00 €226,417.00 €173,621.00 €978,775.00 Revenue Audit Case. Underdeclaration of Income Tax & KILTOWN, VAT. HARVEY, ALF CASTLECOMER, CO. KILKENNY. PHOTOGRAPHER €155,849.46 €58,412.69 €31,169.89 €245,432.04 Revenue Audit Case.

Penalty Determination by the Courts relating to an underdeclaration of HAYES, WILLIAM 48 HAWTHORN MEWS, BREAD DELIVERY VAT & Income Tax in the amount MARTIN DUBLIN HILL, CORK. SERVICE PROVIDER €113,781.31 €113,781.31 of €152,488.00. Underdeclaration of Income Tax & MAIN STREET, VAT. HEFFERNAN, JOHN KILCORMAC, CO. OFFALY. NEWSAGENT €18,189.62 €6,767.23 €13,642.21 €38,599.06 Revenue Audit Case. Underdeclaration of VAT & Income 106 BRIDGE STREET, Tax. HERRON, CLEMENT PORTLAOISE, CO. LAOIS. REAL ESTATE AGENT €49,390.00 €12,205.00 €14,817.00 €76,412.00 Revenue Audit Case.

COOLCROSS, Underdeclaration of VAT. Revenue HILLVIEW FUELS LTD. CLONMANY, CO. DONEGAL. FUEL MERCHANT €30,000.00 €10,172.00 €15,000.00 €55,172.00 Audit Case. Underdeclaration of Capital Gains PROSPECT HOUSE, Tax. HOPKINS, ERIC DONABATE, CO. DUBLIN. RETIRED EMPLOYEE €170,000.00 €137,258.00 €31,954.50 €339,212.50 Revenue Audit Case.

HOUSES OF THE KILDARE HOUSE, ADMINISTRATION Underdeclaration of PAYE/PRSI. OIREACHTAS SERVICE KILDARE STREET, DUBLIN 2. SERVICE PROVIDERS €227,910.64 €37,128.25 €68,373.19 €333,412.08 Revenue Audit Case. UNIT 15, FIRHOUSE SHOPPING CENTRE, BALLYCULLEN AVENUE, Underdeclaration of Income Tax, FIRHOUSE, TAKEAWAY FOOD Capital Gains Tax & eLevy. HUNG TANG, WAI TALLAGHT, DUBLIN 24. SUPPLIERS €21,839.53 €9,720.05 €8,167.81 €39,727.39 Revenue Audit Case. HUNT NETWORK & ELECTRICAL THE DEN, SOLUTIONS LTD. VEVAY ROAD, ELECTRICAL Underdeclaration of PAYE/PRSI. (NOW DISSOLVED). BRAY, CO. WICKLOW. CONTRACTORS €20,855.00 €8,042.10 €7,626.90 €36,524.00 Revenue Audit Case. Underdeclaration of VAT & 36A LEDWIDGE CRESCENT, WINDOW & DOOR PAYE/PRSI. IRELAND, WILLIAM BRAY, CO. WICKLOW. SUPPLIER & FITTER €41,217.00 €11,551.00 €12,365.00 €65,133.00 Revenue Audit Case. Underdeclaration of Capital Gains ARKLOW ROAD, CAR SALES & REPAIRS Tax. JAMES, DAVID GOREY, CO. WEXFORD. AGENT €210,366.00 €31,100.00 €63,109.00 €304,575.00 Revenue Audit Case. Underdeclaration of VAT & JJN TRANSPORT LTD. PAYE/PRSI. ( IN LIQUIDATION) 44 FITZWILLIAM PLACE, DUBLIN 2. HAULIER €291,525.00 €76,083.00 €218,643.00 €586,251.00 Revenue Audit Case.

MOUNTAIN TOP, Underdeclaration of Income Tax. KELLY, FRANK LETTERKENNY, CO. DONEGAL. ACCOUNTANT €64,784.73 €21,857.42 €19,435.42 €106,077.57 Revenue Audit Case.

Penalty Determination by the Courts KILKISHEN HOMES CLONLEA, CONSTRUCTION relating to an underdeclaration of LTD. KILKISHEN, CO. CLARE. CONTRACTORS €59,422.00 €59,422.00 VAT in the amount of €198,072.00. Underdeclaration of VAT & MONATAGGART, PAYE/PRSI. LOONEY, WILLIAM AGHABULLOGUE, CO. CORK. HAULIER €89,012.00 €25,957.00 €26,703.60 €141,672.60 Revenue Audit Case. CORNER HOUSE, Underdeclaration of VAT, Income MAIN ST., Tax & Capital Acquisitions Tax. MAGUIRE, MARIE EDGEWORTHSTOWN, CO. LONGFORD. PUBLICAN €30,385.00 €5,508.19 €6,077.00 €41,970.19 Revenue Audit Case. 1 WATERSIDE CLOSE, Underdeclaration of Relevant MARTIFER SWORDS ROAD, BUILDING Contracts Tax. CONSTRUCTION LTD. MALAHIDE, CO. DUBLIN. CONTRACTORS €54,965.95 €11,755.00 €19,563.00 €86,283.95 Revenue Audit Case.

DRUMMUCKER, PLANT & MACHINERY Underdeclaration of VAT. Revenue MCCARTIN, ERROL CARRIGALLEN, CO. LEITRIM. SUPPLIER €86,421.00 €46,285.70 €34,568.40 €167,275.10 Audit Case. Underdeclaration of Capital Gains Tax. MCGAGH, VINCENT LISKEAVY, TUAM, CO. GALWAY. FARMER / PUBLICAN €89,329.00 €52,062.00 €24,363.00 €165,754.00 Revenue Audit Case.

MCGUINNESS, THE DEMESNE, Underdeclaration of VAT. Revenue MICHAEL & MARIE BATTERY ROAD, LONGFORD. CATERERS €25,387.50 €2,870.32 €5,077.50 €33,335.32 Audit Case. PHOENIXTOWN, Non declaration of Capital Gains ARDBRACKEN, Tax. MCLOUGHLIN, JOHN NAVAN, CO. MEATH. FARMER €30,627.00 €12,882.54 €9,188.10 €52,697.64 Revenue Enquiry Case. Underdeclaration of Income Tax & TULLAMEADOW, COACH & MINI BUS PAYE/PRSI. MCMAHON, PHILIP DRUMREE, CO. MEATH. OPERATOR €55,088.00 €10,340.00 €16,526.00 €81,954.00 Revenue Audit Case. Underdeclaration of Income Tax. ST. CONLON'S ROAD, Revenue Offshore Assets MEANY, JOHN NENAGH, CO. TIPPERARY. EMPLOYEE €151,706.00 €316,318.00 €77,877.00 €545,901.00 Investigation Case. MILLTOWN CONSTRUCTION & ENGINEERING LTD. (IN MILLTOWN, CIVIL ENGINEERING Underdeclaration of PAYE/PRSI. LIQUIDATION) GARRYHILL, CO. CARLOW. CONTRACTORS €339,418.00 €249,081.00 €101,825.00 €690,324.00 Revenue Audit Case. Underdeclaration of VAT & Income CARRANTHOMAS, LANDSCAPE Tax. MORAN, TOM CRAUGHWELL, CO. GALWAY. GARDENER €44,652.00 €10,038.00 €31,085.00 €85,775.00 Revenue Audit Case.

Penalty Determination by the Courts relating to an underdeclaration of 66 ASHINGTON PARK, NEWSPAPER DELIVERY Income Tax in the amount of MORRISSEY, JOHN NAVAN ROAD, DUBLIN 7. SERVICE PROVIDER €21,754.00 €21,754.00 €79,763.00. UNIT 63, MOTORWAY SECURITY GRANGE CLOSE, Underdeclaration of VAT & LTD. BALDOYLE IND. ESTATE, MOTORWAY SECURITY PAYE/PRSI. (IN LIQUIDATION). BALDOYLE, DUBLIN 13. PROVIDERS €29,637.80 €7,252.90 €8,891.34 €45,782.04 Revenue Audit Case.

KILLOUGHTEEN, Underdeclaration of Income Tax. MULLINS, PATRICIA NEWCASTLEWEST, CO. LIMERICK. HAIRDRESSER €28,604.00 €12,625.31 €11,441.60 €52,670.91 Revenue Audit Case. ARDAROSTIG, Non declaration & underdeclaration WATERFALL, of Capital Gains Tax. MURPHY, EUGENE NEAR CORK, CORK. RETIRED FARMER €192,860.00 €110,630.00 €57,590.80 €361,080.80 Revenue Audit Case. Underdeclaration of Capital Gains Tax, VAT, Income Tax & CO. PAYE/PRSI. MURRAY, GORDON BOHEROE, ELPHIN, ROSCOMMON. PUBLICAN /FARMER €62,286.22 €12,610.92 €18,685.86 €93,583.00 Revenue Audit Case.

4 KNOCKLYON HEIGHTS, CONSTRUCTION Underdeclaration of VAT. NADDEC CIVILS LTD. KNOCKLYON, DUBLIN 16. CONTRACTORS €45,000.00 €55.00 €13,500.00 €58,555.00 Revenue Investigation Case. Penalty Determination by the Courts relating to an underdeclaration of 48 TEMPLEVIEW GREEN, Income Tax in the amount of NGUYEN, TUYET CLAREHALL, DUBLIN 13. LANDLORD €101,521.93 €101,521.93 €147,972.53. Underdeclaration of Income Tax, KYLEGLASS HOUSE, MEDICAL PAYE/PRSI & VAT. O'BYRNE, PAUL NORTH CIRCULAR RD., LIMERICK. CONSULTANT €227,704.00 €48,985.00 €68,311.00 €345,000.00 Revenue Audit Case. Underdeclaration of Income Tax, MILFORD RD., VAT & Relevant Contracts Tax. O'CONNOR, JOHN J. RAMELTON, CO. DONEGAL. PROPERTY DEVELOPER €105,562.32 €52,134.00 €31,668.70 €189,365.02 Revenue Audit Case. BEECHWOOD, Underdeclaration of Capital Gains DUBLIN ROAD, Tax & Income Tax. O'CONNOR, KIERAN CELBRIDGE, CO. KILDARE. COMPANY DIRECTOR €32,021.00 €12,471.70 €9,606.30 €54,099.00 Revenue Audit Case. Underdeclaration of VAT & Income MAIN STREET, PUBLICAN/ COMPANY Tax. O'CONNOR, OLAN LAHINCH, CO. CLARE. DIRECTOR €39,684.00 €8,411.00 €11,905.00 €60,000.00 Revenue Audit Case.

9 FOXHILL GREEN, Underdeclaration of Income Tax. O'CONNOR, TREVOR DONAGHMEDE, DUBLIN 13. TAXI DRIVER €61,977.00 €20,798.00 €18,593.10 €101,368.10 Revenue Audit Case. Underdeclaration of PAYE/PRSI, MEENDERNASLOE, HAULIER & MILK VAT & Income Tax. O'DONNELL, EUGENE ANNAGRY, CO. DONEGAL. AGENT €63,803.00 €6,370.10 €19,140.90 €89,314.00 Revenue Audit Case. COMPANY Underdeclaration of Income Tax. MAIN STREET, DIRECTOR/RESTAURAT Revenue Offshore Assets O'DONNELL, HUGH KILLYBEGS, CO. DONEGAL. EUR €71,613.00 €116,675.00 €59,510.00 €247,798.00 Investigation Case. 136 LESLIES ARCH, Underdeclaration of Income Tax & OLD QUARTER, Capital Gains Tax. O'DRISCOLL, COLM BALLINCOLLIG, CO. CORK. ELECTRICIAN €23,266.37 €11,311.17 €6,933.65 €41,511.19 Revenue Audit Case. 106 ST. ANTHONY'S CRESCENT, FOREIGN EXCHANGE Underdeclaration of Income Tax. O'FLYNN, BRENDAN GREENHILLS ESTATE, DUBLIN 12. BROKER/TAXI DRIVER €281,313.00 €133,880.00 €84,394.00 €499,587.00 Revenue Audit case.

Underdeclaration of Capital Gains Tax, PAYE/PRSI, VAT & Income O'HALLORAN, HEIRHILL, Tax. MICHAEL BALLYHEIGUE, CO. KERRY. BUILDER €114,471.00 €16,881.00 €114,471.00 €245,823.00 Revenue Audit Case. MUCKLON ROAD, TIMAHOE, DONADEA, Underdeclaration of Income Tax. OLOHAN, MICHAEL NAAS, CO. KILDARE. COMPANY DIRECTOR €35,885.12 €11,684.37 €10,765.54 €58,335.03 Revenue Audit Case. SILVERVILLE, Underdeclaration of Income Tax. LOTAMORE, Revenue Offshore Assets O'MAHONY, THOMAS GLANMIRE, CO. CORK. RETIRED CARPENTER €46,963.00 €56,713.00 €28,185.00 €131,861.00 Investigation Case. THE BUSINESS CENTRE, BLACKTHORN BUSINESS PARK, TRAINING & Underdeclaration of VAT & OPTIMUM RESULTS COES RD., CONSULTANCY Corporation Tax. LTD. DUNDALK, CO. LOUTH. SERVICE PROVIDERS €57,234.00 €9,706.00 €17,170.00 €84,110.00 Revenue Audit Case. DERREEN UPPER, KILKERRIN, Underdeclaration of VAT. Revenue O'ROURKE, JOHN BALLINASLOE, CO. GALWAY. PLASTERER €28,011.00 €11,535.00 €8,403.00 €47,949.00 Audit Case.

9 GLENDOWN CLOSE, Underdeclaration of Income Tax. O'SHEA, SEAN TEMPLEOGUE, DUBLIN 6W. LANDLORD €34,255.00 €9,067.00 €6,851.00 €50,173.00 Revenue Investigation Case. Underdeclaration of Income Tax & VAT. O'TOOLE, BRENDAN 20 HENRY STREET, GALWAY. COURIER €65,339.00 €9,086.00 €19,601.00 €94,026.00 Revenue Audit Case. CLONCOLLIG MOTOR VEHICLE Underdeclaration of VAT & COMMERCIAL PARK, REPAIR SERVICE PAYE/PRSI. OWENS, NOELLE TULLAMORE, CO. OFFALY. PROVIDER €56,124.28 €14,599.96 €16,837.29 €87,561.53 Revenue Audit Case.

39 SEABURY GLEN, OFFICE EQUIPMENT Underdeclaration of VAT. PHELAN, WILLIAM MALAHIDE, CO. DUBLIN. INSTALLER €33,094.00 €19,937.00 €9,928.00 €62,959.00 Revenue Audit Case. Underdeclaration of Corporation PMB CONSTRUCTION 7 WOODFIELD PARK, CONSTRUCTION Tax, PAYE/PRSI & VAT. LTD. EDENDERRY, CO. OFFALY. CONTRACTORS €250,914.00 €134,909.00 €164,600.00 €550,423.00 Revenue Audit Case. Underdeclaration of PAYE/PRSI & PROMECH 13/14 SOUTH MAIN STREET, VAT. ENGINEERING LTD. NAAS, CO. KILDARE. ENGINEERS €74,219.00 €19,672.00 €37,110.00 €131,001.00 Revenue Audit Case. MANDERLEY, Underdeclaration of Capital Gains COAST ROAD, RETIRED COMPANY Tax & VAT. QUINN, SEAN E. MALAHIDE, CO. DUBLIN. DIRECTOR €460,548.00 €226,517.00 €138,164.00 €825,229.00 Revenue Audit Case.

Penalty Determination by the Courts R. J. WALSH PROJECTS THE BUSINESS CENTRE, PROPERTY relating to an underdeclaration of CORK LTD. LAPPS QUAY, CORK. DEVELOPERS €19,504.00 €19,504.00 VAT in the amount of €97,521.00. Underdeclaration of Income Tax & CO. VAT. RATTIGAN, DONAL KILROOSKEY, ROSCOMMON. FARMER/PUBLICAN €103,047.47 €13,917.83 €30,914.24 €147,879.54 Revenue Audit Case. Underdeclaration of Capital Gains GIFT SHOP Tax. REDMOND, VINCENT FARNAGH GLEBE, LONGFORD. PROPRIETOR €47,320.00 €32,501.03 €18,928.00 €98,749.03 Revenue Audit Case. MYLERSTOWN, SCULLY OWENS, ROBERTSTOWN, Underdeclaration of VAT. KATHRYN NAAS, CO. KILDARE. BOUTIQUE OWNER €63,276.00 €31,994.00 €25,310.40 €120,580.40 Revenue Audit Case.

CORNER VIEW, Underdeclaration of Income Tax. SHANNON, GERARD DELVIN, CO. WESTMEATH. COMPANY DIRECTOR €26,220.00 €3,210.00 €7,866.00 €37,296.00 Revenue Audit Case. BALLINAGH SERVICE STATION, Underdeclaration of VAT & Income CAVAN ROAD, Tax. SMITH, COLM BALLINAGH, CO. CAVAN. FUEL RETAILER €24,204.00 €9,762.00 €7,261.00 €41,227.00 Revenue Investigation Case. Underdeclaration of Capital TRUSKEY WEST, Acquisitions Tax. SMITH, MARIE ANNE BARNA, CO. GALWAY. EMPLOYEE €30,000.00 €58,162.00 €6,000.00 €94,162.00 Revenue Audit Case. CELTIC VIEW, 34 TYRCONNELL PARK, Underdeclaration of Income Tax. SULLIVAN, TONY INCHICORE, DUBLIN 8. TAXI DRIVER €32,876.03 €8,859.41 €6,575.20 €48,310.64 Revenue Investigation Case. Underdeclaration of VAT & Income TONE STREET, TANNING STUDIO Tax. TIMLIN, ANNE BALLINA, CO. MAYO. OPERATOR €92,023.00 €49,774.00 €92,023.00 €233,820.00 Revenue Audit Case. 1 TOLKA INDUSTRIAL ESTATE, BALLYBOGGAN ROAD, METAL STRUCTURE Underdeclaration of VAT. TOLKA STEEL LTD. FINGLAS, DUBLIN 11. MANUFACTURERS €62,578.00 €8,307.00 €12,515.60 €83,400.60 Revenue Audit Case. AGRICULTURAL Underdeclaration of VAT & Income GARRYDUFF, CONTRACTOR / Tax. TRENCH, LIAM CLAREMORRIS, CO. MAYO. FARMER €27,423.70 €2,191.64 €13,367.63 €42,982.97 Revenue Audit Case.

LISDUFF, BUILDERS/ Underdeclaration of VAT. Revenue VARNISH BUILDERS ARDAGH, CO. LONGFORD. DEVELOPERS €57,509.00 €47,465.81 €17,252.40 €122,227.21 Audit Case.

VOKA NZAMBILANDA, 24 RATHDOWN ROAD, AFRICAN FOOD Underdeclaration of VAT. BENJAMIN PHIBSBOROUGH, DUBLIN 7. SUPPLIERS €141,134.00 €57,475.87 €141,134.00 €339,743.87 Revenue Audit Case. WILSON CONVENIENCE MAIN STREET, CONVENIENCE STORE Underdeclaration of VAT. STORES LTD. LUSK, CO. DUBLIN. OPERATOR €161,021.00 €20,000.00 €48,306.00 €229,327.00 Revenue Audit Case. MORAGHY, MONAGHAN ROAD, SERVICE STATION Underdeclaration of VAT. Revenue WOODS, AUSTIN CASTLEBLAYNEY, CO. MONAGHAN. OPERATOR €327,025.00 €69,844.66 €245,268.75 €642,138.41 Audit Case. 6 THE COURT, SEVITT HALL, Underdeclaration of Income Tax. ZHANG, JIAN WEI BETTYSTOWN, CO. MEATH. COMPANY DIRECTOR €55,250.00 €5,710.00 €11,050.00 €72,010.00 Revenue Investigation Case.