No jail for not paying tax on wife's €309k income
Published 04/05/2016 | 02:30
A sub-contractor for Cash and Carry Kitchens who deliberately didn't pay tax on his wife's income as a Weight Watchers leader has avoided a jail term.
George McKelvey (57) who is originally from Dundee in Scotland, acknowledged that as he and his wife, Olive, were jointly assessed by Revenue it was his responsibility to disclose both their incomes.
However, he failed to declare her profits from 2002 to 2009, which his accountant later estimated to be €309,813, and instead declared his wife as a home-maker with no income.
Revenue has since assessed McKelvey as owing them €96,893 in income tax. With €61,213 in interest he has an outstanding tax bill of €158,106.
McKelvey of Kenure Lawns, Rush, Co Dublin pleaded guilty at Dublin Circuit Criminal Court to four sample charges of knowingly or willingly delivering to the Office of the Revenue Commissioner an incorrect return in connection with income tax relating to year ending 2005, 2006, 2008 and 2009 on various dates between November 2005 and January 2010. He has no previous convictions.
James Dwyer BL, defending, said 35pc of his client's income was withheld by Revenue and if that amount exceeded his own current tax liability the balance would be paid off his bill.
He also had set up a monthly online payment to Revenue of €433.
Judge Melanie Greally previously adjourned the case having heard evidence.
She noted from a report from the Probation Service that McKelvey was considered a suitable candidate for community service.
She suspended an 18-month sentence and ordered that he carry out 240 hours' work in the community within 12 months.
McKelvey admitted he knowingly filed incorrect income tax in relation to his wife, referred to her as a home-maker and stated that she had no income.