A Co Cavan building firm was fined a total of £2,500 on summonses for contravening the Finance Act in relation to the employment of two men from Northern Ireland on building projects this side of the Border.
P Elliott & Company Ltd, Church Street, Cavan, was charged at Cavan District Court yesterday with producing incorrect invoices in relation to the men and also incorrect tax returns. The company was fined £1,000, mitigated to £750, for knowingly or wilfully producing in connection with VAT to Mr Alan Bogan, an inspector of taxes, an incorrect invoice purporting to have been issued to Mr Bernard Barrett, of Spa House, Trillick, Co Tyrone, contrary to Section 94 (2) (D) of the Finance Act 1983 on September 12th, 1995, at Church Street.
The defendants were also fined £1,000, again mitigated to £750, for knowingly and wilfully delivering to the Revenue Commissioners at Government Offices, Nenagh, Co Tipperary, an incorrect return of income tax (PAYE) and employment contributions/ health contributions (PRSI) from P35 returns for April 5th, 1995, contrary to Section 94 (2) (A) of the Finance Act, 1993, on May 31st, 1995.