Part 11

LIST COMPILED PURSUANT TO SECTION 1086 OF THE TAXES CONSOLIDATION ACT, 1997, IN RESPECT OF THE PERIOD BEGINNING ON 1 JULY 2011 AND ENDING ON 30 SEPTEMBER 2011, OF EVERY PERSON – in whose case the Revenue Commissioners accepted a settlement of the kind mentioned in Section 1086. The list also includes a case in which a Penalty Determination was made by the Courts. The total number of settlements/determinations published is 84. The total value of these settlements/determinations is €18,945,008.05

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 that 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 informa

Name Address Occupation Tax Interest & Total County Penalties Additional particulars ALLIED MECHANICAL ENGINEERING UNIT D11 NUTGROVE MECHANICAL Underdeclaration of Relevant SERVICES LTD., BUSINESS PARK, ENGINEERING Contract Tax and PAYE/PRSI. (IN LIQUIDATION) RATHFARNHAM, DUBLIN 14. SERVICES 39,294.00 8,250.00 47,544.00 Revenue Audit Case.

'BENRYAN', BENNETT, RATHCOONEY ROAD, Underdeclaration of Income Tax. NOEL RATHCOONEY, CO. CORK. RETAILER 23,581.12 38,276.59 61,857.71 Revenue Audit Case.

THE BUNGALOW, Underdeclaration of Capital BLACKBURN, DRUMGOASK, Acquisitions Tax. Revenue Audit HENRY MONAGHAN CO. MONAGHAN. FARMER 285,189.40 142,364.82 427,554.22 Case.

BLACKRIVER BELLFIELD, DEVELOPMENTS GAYBROOK, CO. PROPERTY Underdeclaration of Relevant LTD., MULLINGAR, WESTMEATH. DEVELOPERS 113,405.00 31,123.00 144,528.00 Contracts Tax. Revenue Audit Case.

1 THE HOLLOWS, BOUGUETACHE, BRACKNERAGH, Underdeclaration of VAT. Revenue HAMID BALLINASLOE, CO. GALWAY. RESTAURATEUR 40,579.59 23,359.12 63,938.71 Audit Case. 5A MARETIMO SHOE REPAIRS/ BRENNAN, GARDENS WEST, COMPANY Underdeclaration of Income Tax and JAMES BLACKROCK, CO. DUBLIN. DIRECTOR 28,881.00 27,292.75 56,173.75 VAT. Revenue Audit Case.

Underdeclaration of Income Tax and VAT. Revenue Single Premium BUCKLEY, 4 LAMBOURNE AVE, COMPANY Insurance Products Case and Deposit GERARD CLONSILLA, DUBLIN 15. DIRECTOR 36,637.26 46,081.36 82,718.62 Interest Reporting Case.

Underdeclaration of Income Tax. BURKE, 77 FOXROCK MANOR, COMPANY Revenue Offshore Assets EDMUND FOXROCK, CO. DUBLIN . DIRECTOR 13,291.00 46,434.00 59,725.00 Investigation Case.

Underdeclaration of Income Tax, BYRNE, 53 WHITELEAF GROVE, VAT and PAYE/PRSI. Revenue JOHN THE DONAHIES, DUBLIN 13. KITCHEN FITTER 22,453.83 13,194.37 35,648.20 Audit Case.

Underdeclaration of Income Tax. BYRNE, BALRENNY, Revenue Offshore Assets THOMAS SLANE, CO. MEATH. FARMER 10,458.00 32,519.00 42,977.00 Investigation Case.

Underdeclaration of Income Tax. BROOKFIELD, Revenue Bogus Non-Resident CAHILL, RIVER ROAD, COMPANY Account Case and Single Premium GERARD BLANCHARDSTOWN, DUBLIN 15. DIRECTOR 81,858.45 185,341.55 267,200.00 Insurance Products Case. COMPANY DIRECTOR/ TRESILIAN, LANDLORD / Underdeclaration of Income Tax and CARROLL, BRIGHTON ROAD, PROPERTY VAT. Revenue Single Premium BERNARD FOXROCK, DUBLIN 18. DEALING 104,861.31 227,459.66 332,320.97 Insurance Products Case.

DYANN HOUSE, Underdeclaration of Income Tax. COLEMAN, DONADEA, COMPANY Revenue Offshore Assets JOHN NEAR CLANE, CO. KILDARE. DIRECTOR 61,010.00 113,990.00 175,000.00 Investigation Case. GREENLANDS, RATHCOURSEY, CONNOLLY, EAST FERRY, Underdeclaration of Capital Gains WILLIAM MIDLETON, CO. CORK. BUILDER 40,000.00 20,000.00 60,000.00 Tax. Revenue Audit Case.

3 THE BUNGALOW, COTTER, EMOCLEW ROAD, FITTED KITCHEN Underdeclaration of Income Tax and BRONAGH ARKLOW, CO. WICKLOW. SALES/ INSTALLER 52,246.00 34,871.00 87,117.00 VAT. Revenue Audit Case.

Underdeclaration of Income Tax. AGHILLY, Revenue Offshore Assets COYLE, NEIL BUNCRANA, CO. DONEGAL. FARMER 14,916.00 51,874.00 66,790.00 Investigation Case.

DORAN, TWO GNEEVES, Underdeclaration of Income Tax. EDMOND F. BROSNA, CO. KERRY. EMPLOYEE 10,622.00 14,961.00 25,583.00 Revenue Audit Case.

DOWLING, TULLYWEST, Underdeclaration of Income Tax and NOEL KILDARE, CO. KILDARE. BUILDER 21,168.00 28,832.00 50,000.00 VAT. Revenue Audit Case.

DOYLE, BRACKLYN, CO. Underdeclaration of Income Tax. VINCENT MULLINGAR, WESTMEATH. MECHANIC 30,027.00 30,173.00 60,200.00 Revenue Audit Case.

DRUHAN, BALLYSHEEN, Underdeclaration of VAT. Revenue JOSEPH CARNE, CO. WEXFORD. HAULIER 41,865.00 32,406.00 74,271.00 Audit Case.

PROPERTY OUTFARM LANE, DEVELOPER & DUNNE, CARPENTERSTOWN, COMPANY Underdeclaration of VAT. Revenue PAUL CASTLEKNOCK DUBLIN 15. DIRECTOR 86,096.00 47,044.00 133,140.00 Audit Case. DUNPHY, LISSAHANE, PUBLICAN/ Underdeclaration of Capital Gains PADRAIG KILL, CO. WATERFORD. FARMER 93,984.00 105,452.76 199,436.76 Tax . Revenue Audit Case.

EPERWAY O'CURRY STREET, Underdeclaration of Corporation LTD., KILKEE, CO.CLARE. PUBLICAN 22,660.00 9,340.00 32,000.00 Tax and VAT. Revenue Audit Case.

FANNING, CLONROE, Underdeclaration of Income Tax. EAMONN GOREY, CO. WEXFORD. FARMER 252,879.00 135,181.00 388,060.00 Revenue Audit Case.

Underdeclaration of VAT, Income FINNERTY, CREGG, BREAD DELIVERY Tax and PAYE/PRSI. Revenue JOHN CORRANDULLA, CO. GALWAY. SERVICE 23,084.00 14,013.00 37,097.00 Audit Case.

Underdeclaration of Income Tax and FLEMING, UNIT 2 SUNBERRY, VAT. DANIEL BLARNEY, CO. CORK. AUCTIONEER 515,351.00 263,065.00 778,416.00 Revenue Audit Case. Penalty Determination by the Courts relating to an underdeclaration of "KINVARA", Capital Gains Tax liability in the FOLEY, WOODLEIGH PARK, REAL ESTATE amount of €102,460. Revenue Audit EILEEN MODEL FARM ROAD, CORK. MANAGER 0.00 102,460.00 102,460.00 Case.

FORRISTAL, CLONMORE, TARMAC Underdeclaration of VAT. Revenue PETER CAHIR, CO. TIPPERARY. CONTRACTOR 22,148.00 12,960.47 35,108.47 Audit Case. GALLAGHER, RATHNABO, Underdeclaration of Income Tax. ANTHONY BLESSINGTON, CO. WICKLOW. IT CONSULTANT 48,185.00 34,368.00 82,553.00 Revenue Audit Case.

Underdeclaration of Income Tax. GALLAGHER, ORBEG, Revenue Offshore Assets PATRICK DONEGAL TOWN, CO. DONEGAL. FARMER 18,200.00 16,800.00 35,000.00 Investigation Case.

Underdeclaration of Income Tax, HAMILTON, 6 THE TYNDALS, JOINERY VAT and PAYE/ PRSI. Revenue PHILIP TINAHELY, CO. WICKLOW. INSTALLER 54,734.00 31,074.00 85,808.00 Audit Case.

IVY HOUSE, Underdeclaration of Income Tax. HAND, THE GREEN, Revenue Bogus Non-Resident JOSEPH LUSK, CO. DUBLIN. FARMER 13,474.80 33,699.20 47,174.00 Account Case.

HAYES, TYBROUGHNEY, EQUINE Underdeclaration of Capital Gains CAROLINE PILTOWN, CO. KILKENNY. TRANSPORT 66,493.00 69,291.00 135,784.00 Tax. Revenue Audit Case.

43a LOWER Underdeclaration of Income Tax and HEADEN, CHURCHTOWN ROAD, RETIRED Capital Gains Tax. Revenue JAMES CHURCHTOWN, DUBLIN 14. EMPLOYEE 11,030.00 12,708.00 23,738.00 Investigation Case.

91 SANDYMOUNT Underdeclaration of Income Tax. JOYCE, AVENUE, RETIRED Revenue Offshore Assets ANTHONY SANDYMOUNT, DUBLIN 4. EMPLOYEE 6,349.73 7,959.48 14,309.21 Investigation Case. Underdeclaration of Income Tax, Capital Acquisitions Tax and VAT. KATZ, 31 FORTFIELD GROVE, COMPANY Revenue Offshore Funds JOSEF TERENURE, DUBLIN 6W. DIRECTOR 647,928.00 924,393.00 1,572,321.00 Investigation Case.

Underdeclaration of Income Tax and KATZ, 21 PARK CRESCENT, COMPANY Capital Acquisitions Tax. Revenue ROBERT KIMMAGE, DUBLIN 12. DIRECTOR 196,358.00 247,492.00 443,850.00 Offshore Funds Investigation Case.

PROSPECT, Underdeclaration of Income Tax and KAVANAGH, BALLYMONEY, COMPANY Capital Gains Tax . Revenue Audit JAMES GOREY, CO. WEXFORD. DIRECTOR 82,261.39 36,441.83 118,703.22 Case.

TORY, Underdeclaration of Income Tax. KEANE, EGLINGTON TERRACE, COMPANY Revenue Offshore Assets OWEN P. DUNDRUM, DUBLIN 14. DIRECTOR 4,775.00 11,441.00 16,216.00 Investigation Case.

GLENWOOD, Underdeclaration of Income Tax. KEHOE, DUBLIN ROAD, Revenue Offshore Assets JOHN NAAS, CO. KILDARE. MEDICAL DOCTOR 18,002.00 33,161.00 51,163.00 Investigation Case.

KELLY (DECEASED), CHURCH STREET, Underdeclaration of Income Tax and CORA CLARA, CO. OFFALY. DRAPER 54,102.00 85,898.00 140,000.00 VAT. Revenue Audit Case.

KENNEDY, 16 ORWELL PARK, Underdeclaration of Income Tax. BRYAN RATHGAR, DUBLIN 6. ANAESTHETIST 262,675.00 198,749.00 461,424.00 Revenue Audit Case.

10 WEST AVENUE, LANDY, CARRIG NA CURRA, FINANCIAL Underdeclaration of Income Tax. JAMES CARRIGALINE, CO. CORK. SERVICES 43,293.97 25,168.72 68,462.69 Revenue Audit Case. SAND & GRAVEL LOUIS J. DEMOLITION & Underdeclaration of VAT and O'REGAN WEIR ISLAND, RECYCLING PAYE/PRSI. LTD., CARRIGTWOHILL, CO. CORK. SERVICES 70,091.86 23,364.97 93,456.83 Revenue Audit Case.

Underdeclaration of Income Tax. LOWRY, MUNNY, Revenue Bogus Non-Resident GERARD STRADBALLY, CO. LAOIS. FARMER 30,636.00 52,094.00 82,730.00 Account Case.

19 ASHVALECOURT, MACKEN, STATION ROAD, FORMER Underdeclaration of Capital Gains URSULA DULEEK, CO. MEATH. EMPLOYEE 58,356.00 30,644.00 89,000.00 Tax . Revenue Audit Case.

MATRIX UNIT 6 NEWTOWN INSTALLATION OF CONSERVATORIES INDUSTRIAL ESTATE, CONSERVATORIES Underdeclaration of PAYE/PRSI. LTD., COOLOCK, DUBLIN 17. & WINDOWS 63,012.00 59,480.00 122,492.00 Revenue Audit Case.

Underdeclaration of Income Tax and PAYE/PRSI. Revenue MCGRATH, 17 CORK ROAD, BILL POSTER Single Premium Insurance Products ADRIAN FERMOY, CO. CORK. DISPLAYER 30,142.00 75,153.00 105,295.00 Case.

MCHUGH, CARRAIG COURT, WHOLESALE Underdeclaration of VAT and PAUL CONVOY, CO. DONEGAL. GROCER 222,807.00 124,225.00 347,032.00 PAYE/PRSI. Revenue Audit Case.

SKERRYMOUNT, MCKEEVER, BEAUPARC, Underdeclaration of Income Tax and ANGELA NAVAN, CO. MEATH. PUBLICAN 141,157.00 90,647.00 231,804.00 VAT. Revenue Audit Case. Underdeclaration of Income Tax and MCLAUGHLIN, STRAGADDY, PUBLICAN & VAT. Revenue Offshore Assets THOMAS TERMON, CO. DONEGAL. ENGINEER 203,831.00 313,758.00 517,589.00 Investigation Case.

FARMER/ Underdeclaration of Income Tax and MCNEILL, CORREAL, CO. COMPANY Capital Gains Tax. Revenue Audit MARTIN ROSCOMMON, ROSCOMMON. DIRECTOR 14,874.00 16,860.00 31,734.00 Case.

MACMURROUGHS Underdeclaration of Income Tax . MCPHILLIPS, ISLAND, COMPANY Revenue Deposit Interest BRENDAN NEW ROSS, CO. WEXFORD. DIRECTOR 68,550.00 124,871.00 193,421.00 Investigation Case.

UNIT 10 LE FANU MOCANU, SHOPPING CENTRE, Underdeclaration of Income Tax. ANDREI BALLYFERMOT, DUBLIN 10. DENTIST 72,615.00 69,815.00 142,430.00 Revenue Audit Case.

MOLONEY, BALLYDORGAN, Underdeclaration of VAT. Revenue JAMES FERMOY, CO. CORK. FARMER 38,430.00 11,543.00 49,973.00 Audit Case.

Underdeclaration of Corporation MULLINGAR AUSTIN FRIAR ST., CO. Tax. Revenue Offshore Assets TRAVEL LTD., MULLINGAR, WESTMEATH. TRAVEL AGENCY 659,422.00 1,270,364.00 1,929,786.00 Investigation Case.

2 MONKSFIELD DOMESTIC Underdeclaration of Income Tax and MURPHY, MEADOWS, APPLIANCES Capital Gains Tax. Revenue Audit JAMES CLONDALKIN, DUBLIN 22. ENGINEER 66,606.56 92,171.83 158,778.39 Case. INSURANCE MURPHY, 4 HAVISHAM HOUSE, AGENT/COMPANY Underdeclaration of Income Tax. WILLIAM ROCHESTOWN ROAD, CORK. DIRECTOR 100,338.00 111,058.50 211,396.50 Revenue Audit Case.

NATIONAL HOUSEBUILDING GUARANTEE FEDERATION HOUSE, STRUCTURAL Underdeclaration of Corporation COMPANY CANAL ROAD, WARRANTIES Tax. Revenue Offshore Funds LIMITED, RANELAGH, DUBLIN 6. SERVICES 74,913.00 22,474.00 97,387.00 Investigation Case.

NOONE, FURNITURE Underdeclaration of Income Tax and PETER 55 CAPEL STREET, DUBLIN 1. RETAILER 58,726.00 26,944.00 85,670.00 VAT. Revenue Audit Case.

ASHLEY HOUSE, O'BRIEN, BLACKBERRY LANE, Underdeclaration of Capital Gains ALAN NEWBRIDGE, CO. KILDARE. LANDLORD 50,153.00 50,187.00 100,340.00 Tax . Revenue Audit Case.

179 MOOREFIELD O'BRIEN, PARK, Underdeclaration of Capital Gains DECLAN NEWBRIDGE, CO. KILDARE. LANDLORD 133,872.00 118,643.00 252,515.00 Tax . Revenue Audit Case.

Underdeclaration of Income Tax and O'BRIEN, 7 FURNESS MANOR, COMPANY Capital Gains Tax . Revenue Audit MYLES JOHNSTOWN, CO. KILDARE. DIRECTOR 215,507.00 156,827.11 372,334.11 Case. CORK PRIVATE CONSULTANTS CLINIC, CORK UNIVERSITY O'CONNELL, HOSPITAL, COFFEE SHOP Underdeclaration of VAT. SINEAD WILTON, CORK. PROPRIETOR 47,964.00 32,036.00 80,000.00 Revenue Audit Case Underdeclaration of Relevant 32A SOLDIER'S ROAD, Contracts Tax, Income Tax, VAT O'DONNELL, OLD COURT, and PAYE/ PRSI. Revenue Audit MARK BRAY, CO. WICKLOW. BUILDER 350,508.00 196,806.00 547,314.00 Case.

Underdeclaration of Income Tax and VAT. Revenue Bogus Non-Resident O'NEILL, BRIDGEND, GROCER & Account Case and Single Premium PEARSE BALLYSHANNON, CO. DONEGAL. NEWSAGENT 148,569.00 389,191.00 537,760.00 Insurance Products Case.

P.A.T. CONSTRUCTION LETTERKENNY ROAD, BUILDING Underdeclaration of VAT. Revenue LTD., CONVOY, CO. DONEGAL. CONTRACTORS 201,311.00 124,080.00 325,391.00 Audit Case.

PHIBBS, HEMPSTOWN, WASTE DISPOSAL Underdeclaration of Income Tax. ANDREW BLESSINGTON, CO. WICKLOW. SERVICES 226,312.00 233,866.00 460,178.00 Revenue Audit Case.

PHILIPE TILING 12 CARTUR MOR, Underdeclaration of PAYE/PRSI, CONTRACTORS CLYBAUN ROAD, TILING VAT and Corporation Tax. Revenue LIMITED, KNOCKNACARRA, GALWAY. CONTRACTORS 31,361.00 11,937.00 43,298.00 Audit Case.

2A LISELTON ST., PICKETT, MARGARETS AVENUE, SALES Underdeclaration of Income Tax & CLAUDINE MALAHIDE, CO. DUBLIN. REPRESENTATIVE 29,797.00 20,203.00 50,000.00 VAT. Revenue Audit Case.

REGANVILLE LATLURCAN, Underdeclaration of VAT. Revenue LTD., MONAGHAN, CO. MONAGHAN. HOTELIERS 147,698.00 87,312.40 235,010.40 Audit Case. CURRAGH VIEW Underdeclaration of Income Tax. ROCHE, HOUSE, Revenue Offshore Assets CHRISTY KILDARE, CO. KILDARE. HORSE TRAINER 70,494.00 94,974.00 165,468.00 Investigation Case.

BASKIN LANE, ROCHE, CLOGHRAN, Underdeclaration of Income Tax. JOHN SWORDS, CO. DUBLIN. TYRE RETAILER 28,697.00 30,837.00 59,534.00 Revenue Investigation Case.

SHERIDAN, 45 RATHBEALE ROAD, Underdeclaration of Capital Gains CHRISTOPHER SWORDS, CO. DUBLIN. MUSICIAN 80,000.00 25,000.00 105,000.00 Tax. Revenue Audit Case.

Underdeclaration of Capital Gains SHIELS, SHEPARD COTTAGE, COMPANY Tax, Income Tax, VAT and PAYE/ DAMIEN KILCLOON, CO. MEATH. DIRECTOR 50,531.00 49,469.00 100,000.00 PRSI. Revenue Audit Case.

KILBILLER, SLATTERY, COOLBAWN, Underdeclaration of Capital Gains JOSEPH NENAGH, CO. TIPPERARY. FARMER 63,992.00 67,581.00 131,573.00 Tax. Revenue Audit Case.

UNIT 403 SPORTS SPORTS DIVISION BLANCHARDSTOWN CLOTHING/ (EIREANN) CENTRE, FOOTWEAR Underdeclaration of VAT. Revenue LTD., BLANCHARDSTOWN, DUBLIN 15. RETAILER 1,068,769.00 596,328.70 1,665,097.70 Audit Case. TELECOMMUNICA TEXT ONE WHINPARK HOUSE, TIONS AND IT MANAGEMENT WHINPARK, SOFTWARE Underdeclaration of VAT. Revenue GROUP LTD., CARNDONAGH, CO. DONEGAL. PROVIDERS 34,192.00 11,109.00 45,301.00 Audit Case.

TIPU, 159 IVERAGH ROAD, COMPANY Underdeclaration of Income Tax . ROBIN WHITEHALL, DUBLIN 9. DIRECTOR 12,080.69 8,623.49 20,704.18 Revenue Audit Case. Underdeclaration of Income Tax. TREACY, 11 SOUTH HILL PARK, COMPANY Revenue Offshore Assets EDWARD J. BLACKROCK, CO. DUBLIN . DIRECTOR 450,172.37 1,016,795.04 1,466,967.41 Investigation Case.

Underdeclaration of Income Tax and VAUGHAN, MAIN STREET, VAT. MARK KILFENORA, CO. CLARE. PUBLICAN 38,560.90 11,844.10 50,405.00 Revenue Audit Case.

Underdeclaration of Income Tax and BEECHILL, Capital Gains Tax. Revenue Trusts WALLACE, BALLYDUFF, and Offshore Structure Investigation ALAN TULLAMORE, CO. OFFALY. RETIRED FARMER 33,397.00 20,756.00 54,153.00 Case.

WARD, USK LITTLE, BUILDER AND Underdeclaration of Income Tax. THOMAS COLBINSTOWN, CO. KILDARE. FARMER 34,226.00 10,774.00 45,000.00 Revenue Investigation Case.

Underdeclaration of Income Tax, WHELAN, KILTEALE AVENUE, CLOTHING VAT and PAYE/ PRSI. Revenue RICHARD PORTLAOISE, CO. LAOIS. RETAILER 151,377.00 166,941.00 318,318.00 Audit Case.