Sunday 1 November 2026Compiled from published reports. Every claim links to its source.

Ireland Crime

Every case followed from the first report to the sentence, or to where the reporting stopped.

Case No. 7822Unpaid tax debts (Criminal Assets Bureau seizure proceedings) · Co. Dublin

Foley's unpaid tax debt case adjourned at Dublin High Court

Martin Foley, a 74-year-old man (reports differ: 75) and former member of Martin Cahill's gang, is fighting the Criminal Assets Bureau's bid to seize and sell his home at Cashel Avenue, Kimmage, Dublin, over unpaid income tax debts of almost €1 million dating from 1993 to 2000. In March 2025, the Circuit Civil Court ordered him to pay the debt within 18 months or CAB could take possession, and he has since challenged that order at the High Court. In September 2026 the High Court granted a stay on the sale, and on 29 October the hearing of his challenge was adjourned to the following Monday due to the unavailability of judges.

  1. Reportednot reported
  2. Arrestednot reported
  3. Chargednot reported
  4. In court10 Dec
    6 reports
  5. Verdict
  6. Sentenced
reportedhappened, not reportedlatest stagenot yet

Key facts

consolidated from all reports
What happened
  • The Criminal Assets Bureau is seeking to seize and sell Foley's home over unpaid income tax debts of almost €1 million.
  • CAB assessed Foley as owing €916,960.12 in unpaid income tax from 1993 to 2000, a sum since increased by interest and penalties.
Where
The home is at Cashel Avenue, Kimmage, Dublin 12.
Cause
Foley argues the house was inherited from his mother and is not the proceeds of crime.
Investigation
A Sheriff's seizure of goods and chattels at the property raised only €2,503.
In court
  • In March 2025, the Circuit Civil Court before Judge Fiona O'Sullivan ordered Foley to pay almost €1 million within 18 months or CAB could take possession, and rejected his wife Sonia's claim to a half-share interest.
  • Foley challenged the Circuit Court order at the High Court, and in September 2026 the High Court granted a stay on the sale.
  • On 29 October 2026, Mr Justice Anthony Barr adjourned the High Court hearing to the following Monday due to the unavailability of judges.
Other details
  • Martin Foley, known as The Viper, is a 74-year-old man (reports differ: 75) and former member of Martin Cahill's gang with around 60 criminal convictions including assault, robbery and possession of weapons.
  • Foley secured approximately €200,000 from a private individual to fund payments to CAB and made an undisclosed offer to the bureau in September 2026.
  • No payments have been made towards the outstanding tax bill.
64 statements extracted from the articles
  • whatThe Criminal Assets Bureau is seeking possession of Foley’s Dublin home after a judgment against him for tax debts of almost €1 million. (thejournal.ie)
  • whatThe High Court judgment obtained by CAB is made up of unpaid income tax arrears and interest. (thejournal.ie)
  • whatOngoing court interest charges had added a further €55,000 to the outstanding judgment. (thejournal.ie)
  • whatCAB assessed Foley as owing €916,960.12 in unpaid taxes from 1993 to 2000, a sum since increased by interest and penalties. (rte.ie)
  • whatThe unpaid tax debt is almost €1 million. (rte.ie)
  • whatCAB assesses Foley as owing more than €916,000 in unpaid taxes over a decade up to 2000. (rte.ie)
  • whatFoley secured a €200,000 loan from a private individual to fund payments to CAB. (rte.ie)
  • whatFoley claims he works two days a week as a van driver. (rte.ie)
  • whatFoley's wife is on disability benefits. (rte.ie)
  • whatFoley claims he inherited the house from his mother and it is not the proceeds of crime. (rte.ie)
  • whatFoley has around 60 criminal convictions including assault, robbery and possession of weapons. (rte.ie)
  • whatFoley was part of the criminal gang led by Martin Cahill. (rte.ie)
  • whatFoley has survived multiple attempts on his life. (rte.ie)
  • whereFoley lives at Cashel Avenue, Kimmage, Dublin 12. (thejournal.ie)
  • whereThe Criminal Assets Bureau sought to sell the couple's home in Cashel Avenue, Kimmage, Dublin. (thejournal.ie)
  • whereThe house is at Cashel Avenue in Kimmage, Dublin. (rte.ie)
  • whereCAB is seeking to seize and sell Foley's home in Cashel Avenue, Kimmage, Dublin. (thejournal.ie)
  • whereThe home is at Cashel Avenue, Kimmage, in Dublin. (irishtimes.com)
  • whereThe home in question is on Cashel Avenue in Kimmage, Dublin. (rte.ie)
  • causeFoley is fighting CAB's demands for possession of his home to meet part of a long-standing tax debt. (thejournal.ie)
  • causeCAB seized his home because he failed to pay an outstanding tax bill of almost €1 million. (thejournal.ie)
  • causeThe Cab is seeking to seize the home over unpaid tax debts of almost €1 million. (irishtimes.com)
  • investigationThe Sheriff attended Foley’s home to seize goods and chattels but raised only €2,503. (thejournal.ie)
  • investigationWhen the Sheriff attended the property to seize goods and chattels, only €2,503 was raised. (thejournal.ie)
  • courtThe hearing took place in the Circuit Civil Court before Judge Geoffrey Shannon. (thejournal.ie)
  • courtCAB asked the judge for a well charging order against the property, which would give it leave to possess and sell the home. (thejournal.ie)
  • courtSonia Foley was joined to the proceedings as a notice party, and the matter was put back to the beginning of March the following year. (thejournal.ie)
  • courtThe hearing took place in the Circuit Civil Court before Judge Fiona O'Sullivan. (thejournal.ie)
  • courtCAB was seeking a well-charging order against the property to facilitate its sale. (thejournal.ie)
  • courtJudge O'Sullivan said she would deliver judgment the following week. (thejournal.ie)
  • courtFoley was ordered to pay the Criminal Assets Bureau almost €1 million in outstanding tax or lose his home. (rte.ie)
  • courtThe judge gave Foley 18 months to pay or CAB can seize the home. (rte.ie)
  • courtThe judge refused an application to let the family stay in the house for another eight years. (rte.ie)
  • courtThe court rejected the claim by Foley's wife Sonya that she owns at least half the house. (rte.ie)
  • courtThe judge put a 18-month stay on the well-charging order. (rte.ie)
  • courtThe judge rejected Foley's claim of a verbal agreement not to pursue the tax debt. (rte.ie)
  • courtMr Justice Cian Ferriter granted Foley a stay on the sale of his home until Friday. (thejournal.ie)
  • courtFoley was refused an ex parte stay the previous week by Mr Justice David Nolan. (thejournal.ie)
  • courtCAB obtained an order for possession and sale of the home in 2024, and an 18-month stay was granted that runs out on Thursday. (thejournal.ie)
  • courtFoley had a hearing for an extension of time listed before the High Court on 9 December to allow him to seek an appeal. (thejournal.ie)
  • courtThe High Court challenge was adjourned today by consent of both parties for four weeks. (irishtimes.com)
  • courtThe case could go back until October 29th. (irishtimes.com)
  • courtFoley has sought a stay on possession of his home pending an appeal to the High Court. (irishtimes.com)
  • courtThe Cab has a continuing stay on executing a possession order, which lasts until October 29th. (irishtimes.com)
  • courtFoley's case was adjourned to the following Monday at the High Court. (rte.ie)
  • courtThe adjournment was due to the unavailability of judges. (rte.ie)
  • courtFoley is challenging a Circuit Court order allowing CAB to sell his home. (rte.ie)
  • courtThe Circuit Court made a possession order against Foley in 2024. (rte.ie)
  • courtFoley was granted an 18-month stay to find alternative accommodation. (rte.ie)
  • courtCAB lawyers told the Circuit Civil Court the case relates solely to an outstanding tax bill. (rte.ie)
  • otherFoley told the court he has no other assets and that previous assets have been taken to repay his debts. (thejournal.ie)
  • otherFoley is described as a 74-year-old pensioner. (thejournal.ie)
  • otherCAB had obtained a High Court judgment of €916,960 made up of unpaid income tax and interest. (thejournal.ie)
  • otherFoley's wife claimed a half-share interest in the family home. (thejournal.ie)
  • otherFoley offered CAB weekly payments towards the outstanding debt. (thejournal.ie)
  • otherFoley's counsel argued that he had been led to believe the tax debt would not be pursued. (thejournal.ie)
  • otherFoley's counsel described pursuing the debt now as unfair and disproportionate. (thejournal.ie)
  • otherFoley has more than 60 previous convictions. (thejournal.ie)
  • otherNo payments have been made towards the outstanding bill. (rte.ie)
  • otherFoley said he inherited the house from his mother and that it is not the proceeds of crime. (rte.ie)
  • otherThe case has been going on for more than ten years. (rte.ie)
  • otherFoley's solicitor died suddenly the Sunday before the hearing, and Foley represented himself. (thejournal.ie)
  • otherFoley made an undisclosed offer to the Cab last month. (irishtimes.com)
  • otherFoley said he secured approximately €200,000 from a private individual. (irishtimes.com)

The reporting

newest first
  1. 29 Oct2026
    In courtrte.ie, first report
    Foley's case to stop CAB seizing home adjourned

    Reports the adjournment of Foley's High Court challenge, details of his tax debt, his arguments including a €200,000 loan and inheritance claim, and his background as a member of Martin Cahill's gang with around 60 criminal convictions.

    accused, Martin Foley, 75, male, named, irish (judged from name)Martin Foley
  2. 1 Oct2026
    In courtirishtimes.com, first report
    Martin ‘The Viper’ Foley’s court challenge to stop Cab selling his home adjourned

    Reports the adjournment of Foley's High Court challenge, his undisclosed offer to the CAB, and his €200,000 loan from a private individual to retain the Kimmage property.

    suspect, Martin 'The Viper' Foley, named, irish (judged from name)Martin 'The Viper' Foley
  3. 1 Sep2026
    In courtthejournal.ie, first report
    High Court issues stay on Criminal Assets Bureau’s sale of Martin 'The Viper' Foley’s house

    Reports the High Court stay on the CAB sale and the reasons given for the application; no prior case in the list matches.

    suspect, Martin 'The Viper' Foley, named, irish (judged from name)Martin 'The Viper' Foley
  4. 10 Mar2025
    In courtrte.ie, first report
    Martin 'The Viper' Foley ordered to pay nearly €1m in tax

    Reports the Circuit Court judgment in CAB proceedings: the tax order, the 18-month stay, the refused family-occupancy request and the rejected claims by Foley and his wife. No existing case in the list covers this March 2025 judgment directly.

    suspect, Martin Foley, 74, male, named, irish (judged from name)Martin Foley
  5. 4 Mar2025
    In courtthejournal.ie, follow-up
    Martin 'The Viper' Foley and wife fight to save Kimmage home

    Report of the 4 March 2025 Circuit Civil Court hearing before the judgment ordering the sale of the Kimmage home, which case 14280 records as made on 10 March 2025. Adds the arguments made by Foley's counsel and wife and the CAB's response.

    suspect, Martin 'The Viper' Foley, 74, male, named, irish (judged from name)Martin 'The Viper' Foley
  6. 10 Dec2024
    In courtthejournal.ie, follow-up
    Martin 'the Viper' Foley faces CAB house seizure over unpaid tax debt of almost €1 million

    Reports the Circuit Civil Court hearing of 10 December 2024 in which CAB sought a charging order over Foley’s home. Adds that the court heard interest had raised the judgment by a further €55,000, that Sheriff’s seizure raised only €2,503, that Sonia Foley was joined as a notice party, and that the matter was put back to March.

    suspect, Martin 'the Viper' Foley, 74, male, named, irish (judged from name)Martin 'the Viper' Foley