Jersey Unreported Judgments

ROYAL COURT

(Samedi Division)

13 March 1998

Before: FC Hamon Esq., Deputy Bailiff and

Jurats Vibert and Quérée

AG

-v-

Jason John Drummond

3 counts of failing to deliver to the comptroller of Income Tax within the specified time limit the written statement mentioned in Article 16 of the Income Tax (Jersey) Law 1961, as amended:

Count 1: for the year of assessment 1993

Count 2: for the year of assessment 1994; and

Count 3: for the year of assessment 1995

Age: 28

Plea: Guilty

Details of Offence:

Defendant failed to file returns despite 14 notices or warnings sent

Details of Mitigation:

Return now submitted. Present financial position poor as per affidavit of means.

Previous convictions:

Assault, urinating in a public place

Conclusions:

Count 1:£250 fine or 2 weeks imprisonment in default of payment

Count 2:£250 fine or 2 weeks imprisonment in default of payment

Count 3:£250 fine or 2 weeks imprisonment in default of payment

£250 costs. Default sentences to run consecutively

Sentence and Observations:

Conclusions granted

The Attorney General

Advocate DMC Sowden for the Defendant

JUDGMENT

THE DEPUTY BAILIFF: We just want to say this: income tax is collected from all members of society who can afford it, and it is an essential obligation to support the community in which we all live. If everyone took your attitude there would be no free bus service for the elderly; there would be no dedicated hospital care; and we would all be worse off.

You were born in Jersey, and it is not a bad place to live, but we all have obligations. You have - I am sure you realise it - caused great inconvenience to the authorities. You cannot treat the Income Tax Department with such a cavalier attitude.

We are pleased to note that you are taking steps to put your affairs in order, but the fines are approved and we have looked carefully at the affidavit of means, we think you would be better off paying at the rate of £30 per week, and so we are going to fine you the fines recommended by the Crown; count 1: £250, count 2: £250, Count 3: £250, with costs of £250. We suggest that you pay it at £30 per week or 2 weeks imprisonment in default consecutive on each count.

If you cannot afford the £30 per week do not let yourself spiral into any more problems but go straight to the Viscounts Department and tell them if you have any trouble in paying the fine.

Authorities

AG -v- Campbell (21 February 1997) Jersey Unreported

AG -v- Granger (30 May 1997) Jersey Unreported