Jersey Unreported Judgments

2000/170

3 pages

ROYAL COURT

(Samedi Division)

 

1^st September, 2000

 

Before:  M.C. St.J. Birt, Esq., Deputy Bailiff, and

Jurats Myles and Le Breton

 

The Attorney General

-v-

Anthony Peter Connolly

 

 

4 counts of:  failing to deliver to the Comptroller of Income Tax within the required time limit the statement in writing mentioned in Article 16 of the Income Tax (Jersey) Law, 1961:

Count 1: in respect of the year of assessment 1995;

Count 2: in respect of the year of assessment 1996;

Count 3: in respect of the year of assessment 1997;

Count 4: in respect of the year of assessment 1998.

 

Plea:   Facts admitted.

 

Age:    43.

 

Details of Offence:

 

For the years of 1985 to 1998, made no tax returns, despite repeated reminders.

 

Details of Mitigation:

 

Since the issue of the summons, the defendant had filed the returns.   "Ostrich" response, but believed that after Controller had effected wage arrest with employer, he was under no obligation to make the returns.   Affidavit of means revealed that he had approximately £290 per month excess in expenditure (but this did not take into account expenses for visits to the doctor, dentist) and of this sum £240 per month was deducted at source as a wages arrest for outstanding income tax liabilities in the sum of approximately £2,000.

 

Previous Convictions:   Not relevant.

 

Conclusions:

 

Count 1:   £500 fine or 2 weeks' imprisonment in default of payment;

Count 2:   £500 fine or 2 weeks' imprisonment in default of payment, consecutive;

Count 3:   £500 fine or 2 weeks' imprisonment in default of payment, consecutive;

Count 4:   £500 fine or 2 weeks' imprisonment in default of payment, consecutive.

TOTAL:  £2,000 fine or 8 weeks' imprisonment in default of payment; £500 costs.

 

Sentence and Observations of the Court:

 

Count 1:   £350 fine or 2 weeks' imprisonment in default of payment;

Count 2:   £350 fine or 2 weeks' imprisonment in default of payment, consecutive;

Count 3:   £350 fine or 2 weeks' imprisonment in default of payment, consecutive;

Count 4:   £350 fine or 2 weeks' imprisonment in default of payment, consecutive.

TOTAL:  £1,400 fine or 8 weeks' imprisonment in default of payment; £200 costs.

 

Court stated that citizens have a duty to make income tax returns and fine was reduced in view of the financial circumstances of this particular defendant.

 

 

P. Matthews, Esq., Crown Advocate;

Advocate C.G.P. Lakeman for the accused.

 

 

JUDGMENT

 

THE DEPUTY BAILIFF:

 

1.                  The Court has said previously, on a number of occasions, that the provision of services, such as health and education, depends on the collection of Income Tax and that in turn depends on the filing of Income Tax returns by persons resident in the Island, as required by Law.

 

2.                  This defendant has failed to file returns for 1995, 1996, 1997, and 1998 despite numerous reminders and it was only after the issue of a summons by the Attorney General that he eventually filed the necessary returns.

 

3.                  The Crown has asked for a fine of £500 in respect of each count.  It has had regard to the increase in the maximum level of fine from £500 to £2000 and has, therefore, suggested that the previous tariff of £250 should be doubled.  We do not see it in quite that way.  Clearly the Court must take account of the increase in the maximum, but that was, no doubt, broadly intended to reflect the increase in monetary values and there may have been a jump up to level 3 of the standard scale.  Whilst a fine of £500 may well be appropriate for one count, the Court has to have regard to the totality of the fine being imposed in the light of the number of counts and the defendant's means.

 

4.                  Therefore, in this case we are going to reduce the conclusions as we feel that the aggregate fine moved for by the Crown would have an unduly harsh effect on this defendant having regard to his particular means.

 

5.                  The order of the Court is that you will be fined £350 on each of the four counts making a total of £1,400 and you will be ordered to pay costs of £200.

 

6.                  You will have 14 days in which to pay and there will be a sentence of 2 weeks' imprisonment consecutive on each count in default of payment.

Authorities

 

 

AG -v- Campbell (21^st February, 1997) Jersey Unreported.

A.G. -V- Granger (30^th May, 1997) Jersey Unreported.

A.G. -v- Drummond (13^th March, 1998) Jersey Unreported.

A.G. -v- Bunton (25^th April, 1997) Jersey Unreported.

A.G. -v- Zenonos (20^th March, 1998) Jersey Unreported.