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You are here: BAILII >> Databases >> Jersey Law Reports >> Michel v Att. Gen. [2006] JLR 287 (07 June 2006)
URL: http://www.bailii.org/je/cases/JLR/2006/JLR060287.html
Cite as: [2006] JLR 287

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Michel v Att. Gen. 2006 JLR 287 (07 June 2006)

Criminal Procedure-proceeds of criminal conduct-"criminal conduct"-tax evasion, e.g. deliberate false representations made with intention and consequence of causing actual prejudice to Revenue and actual benefit to another, may constitute common law fraud (with minimum sentence in Jersey of one year's imprisonment) and thus "criminal conduct" under Proceeds of Crime (Jersey) Law 1999, art. 32(1)-tax evasion not prosecuted solely under Income Tax (Jersey) Law 1961, art. 137(1)

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