Jersey Unreported Judgments

[2004]JRC135

ROYAL COURT

(Samedi Division)

 

6^th August, 2004

 

 

The Attorney General

-v-

Joseph Bates

 

 

 

14 counts of:	Fraudulently delivering to the Comptroller of Income Tax a statement, required by Article 16 of the Income Tax (Jersey) Law, 1961, which was incorrect, thereby contravening Article 137 (1)(a) of the said Law - (Counts 1-12, 15, 17).
2 counts of:	Negligently delivering to the Comptroller of Income Tax a statement, required by Article 16 of the Income Tax (Jersey) Law, 1961, which was incorrect, thereby contravening Article 137 (1)(a) of the said Law (Counts 14 and 16).
1 count of:	Negligently delivering to the Comptroller of Income Tax a statement, required by Article 16 of the Income Tax (Jersey) Law, 1961, which was incorrect, thereby contravening Article 137(1)(b) of the said Law (Count 13).

 

 

Age:     66.

 

Plea:    Guilty.

 

Details of Offence:

Over a period of 13 years the Defendant, a professional photographer, failed to declare income of £125,452.66 from three different sources (business takings, bank interest and pension).  Total tax lost was £20,260.97.  The Defendant admitted that he had failed to disclose the income because "he thought he could get away with it", and that his intention had been to build a nest-egg for his children and retirement.  14 of the Counts therefore involved fraudulent conduct (business taking and interest).  In relation to the three Counts concerning the pension, the Defendant admitted that he had been negligent in failing to declare and deal with the payments in the appropriate way.

 

Details of Mitigation:

Guilty plea and cooperation, remorse, payment of cheque for tax owed by time of sentencing.

 

Previous Convictions:

None.

 

Conclusions:

 

The Crown moved for fines representing 36% of the statutory maximum, which gave an aggregate of £30,000.00 divided appropriately between the 17 counts, together with two weeks imprisonment in default of payment of each charge consecutive, and a contribution towards costs in the sum of £2,000.00

 

Sentence and Observations of Court:

Conclusions granted; 1 month to pay.

 

 

 

 

C.M.M. Yates, Esq., Crown Advocate.

Advocate S.J. Young for the Defendant.

 

 

 

JUDGMENT

 

 

THE COMMISSIONER:

1.        To repeat, what has been said before, - if people evade their taxes in this way, other people have to carry the burden.  Apart from being irresponsible you have been a fool and you must know that.  You have ruined a good life with an offence of dishonesty, and that apart from the sanction imposed by the Court is something you must live with.

2.        The Court accepts the conclusions of the Crown and the Court, therefore imposes a fine of £30,000.  You will have one month to pay, or as requested by the Crown, 2 week's imprisonment, in default on each charge consecutive, and there will be costs of £2,000.

Authorities

A.G. -v- Raimundo (12^th June, 1992) Jersey Unreported; [1992/103].

A.G. -v- Faudemer (12^th March, 1993) Jersey Unreported; [1993/39].

A.G. - v- Le Galle (11^th February, 1994) Jersey Unreported; [1994/26].

A.G. -v- Fann (31^st May, 1996) Jersey Unreported; [1996/100].

A.G. -v- Webster (23^rd April, 1998) Jersey Unreported; [1998/84].