A DUBLIN truck driver has gone on trial for defrauding the Revenue Commissioners of cheques worth over €41,000 by making false tax refund claims.
Terrence Downey (37) of Killinarden Heights, Tallaght, has pleaded not guilty at Dublin Circuit Criminal Court to five counts of making false tax refund claims and five counts of inducing another by deception to issue him cheques based on these claims between February 17th and July 1st, 2003.
Prosecution counsel Dominic McGinn said the State alleges Mr Downey sent five relevant contract tax deduction forms to the Revenue claiming back amounts between €8,662.50 and €15,837.50 for bogus subcontractor work.
Mr McGinn told the jury these forms deceived the Revenue and induced them to issue Mr Downey with cheques based on the amounts claimed. Mr McGinn explained that an RCTDC form is used by building subcontractors to claim back the automatic 35 per cent tax deducted from their fee from main contractors if they’re not well established and don’t have a C2 tax certificate.
Counsel said the RCTDC form shows the work dates and gross pay less the 35 per cent automatic tax deduction, which the person named as subcontractor can claim back by submitting the document to the Revenue.
Mr McGinn told the jury that Mr Downey is accused of submitting these forms when no building work was ever done and “more importantly” knowing he wasn’t entitled to the payments.
Counsel said there would be evidence Mr Downey named himself as subcontractor and “Wesley Long” as main contractor in his first form claiming an €8,662.50 tax refund, which was paid to him.
Mr McGinn said the State alleges the accused named “Keith Hanoway” and “Andrew Daly” as subcontractor and main contractor on a second form for €8,694 and was subsequently issued a cheque for €4,000.
He said there would be evidence that Mr Downey named himself and “John Byrne” as subcontractor and contractor respectively on two forms claiming €8,662.67 and €8,704.50, which were paid to the accused in full.
Mr McGinn said the jury would also hear how Mr Downey named himself as subcontractor and “Michael Leard” as contractor in a fifth form claiming €15,837.50 tax back and was issued a cheque for €11,724. The trial continues.