The dishonesty that destroys societies
It is difficult to see any difference in the two offences. Both men willfully, and knowingly, avoided unambiguous tax obligations.
Mr Wallace admitted that, in 2008 and 2009, changing business circumstances meant his company was unable to pay a €1.4m Vat bill so he filed a dishonest tax return just two years before he stood for election. He lied to the taxman after he had taken money, including their Vat obligations, from people who bought apartments he built and pocketed the Vat element of the price.