Ex-IRA man Nathan Kinsella told gardaí that he had a multi-millionaire friend who gifted him hundreds of thousands of euro while he was on the dole but saw nothing "dodgy" in it, the Special Criminal Court has heard.
Kinsella (45) of Richmond in Blackrock, Co Dublin, entered three guilty pleas on tax offences at a November sitting of the Special Criminal Court. His sentencing was delayed last February after he filed a fresh return that the State said was "not in keeping with the evidence" previously received.
At a previous sitting, Dominic McGinn SC, for the Director of Public Prosecutions (DPP), said the guilty pleas entered related to failures to pay Capital Acquisitions Tax (CAT) for the years 2018, 2019 and 2020.
At that hearing, Mr McGinn said gardaí would need to investigate those income tax returns, the basis for them and whether there is an overlap between those figures and the funds processed through Kinsella's accounts on which CAT should have been paid.
Garda Sergeant Adrian Buckley told the court on Monday that there had been three accounts involved in the investigation, two of which were in Kinsella’s partner’s name.
Sgt Buckley said that there had been three accounts involved in the investigation, two of which were in Kinsella’s partner’s name.
Mr McGinn said that during the period under investigation - 2018-2020 – a total of €230,000 had been lodged into the three accounts with Kinsella admitting to gardaí he had no taxable income and had been on unemployment payments.
Sgt Buckley said that Kinsella had said in voluntary interviews that he had lived with a friend and that his friend and his family were multi-millionaires who would loan money or gift money to him.
The three-judge court heard that when asked about specific amounts transferred into the three accounts, Kinsella said they had been received by him and then lodged by his partner, Jennifer Dunne. Kinsella told gardaí he believed that there was nothing illegal about the lodgements.
Mr McGinn told the non-jury court that Kinsella told gardaí that there was “no dodgy money” involved in the lodgements, that the accused “didn’t see an issue with it” and that a man/ a man named “Jimmy” gave him money on multiple occasions but that Kinsella did not work for him.
Sgt Buckley said Kinsella told gardaí that the lodging of the money fell to his partner of seven years because he did not have a bank card at the time. He said the cash had since been spent.
Sgt Buckley said that Kinsella had 17 previous convictions, with 14 of those for road traffic offences, while Kinsella had also received two sentences of four months each for impeding a prosecution.
Diarmaid McGuinness SC, for Kinsella, said his client had pleaded guilty to IRA membership in 2014, for which he was jailed for two years, and had given an undertaking to disassociate himself from any paramilitary organisation which he had not infringed upon since.
Mr McGuinness said that his client was making a “genuine” attempt to regularise his position in terms of tax and had entered into an agreement to pay Revenue €50K and then a further €1,169 a month for five years.
Mr McGuinness said that his client had entered a “very early plea” and had answered Garda questions as to the source of the money, which came from someone “very well off”.
Mr McGuinness said Kinsella and his partner had been living together for seven years and that his client suffered with health difficulties but was attempting to start trading in motor vehicles.
Counsel said Kinsella pleaded guilty to membership of the IRA 10 years ago when “it was highly unusual” to do so and had been a “good prisoner” while incarcerated.
Mr Justice Michael MacGrath said the court would adjourn matters to June 28th for sentence finalisation.
