R v Muhammad Farqan Farooka & Anor

R v Muhammad Farqan Farooka & Anor

The sentence imposed on Liang was manifestly excessive due to double counting of aggravating features and failure to account for personal mitigation; the proper sentence is 40 months. Farooka's application for leave to appeal conviction was refused because fraudulent obtaining of a VAT credit constitutes evasion regardless of overall VAT liability, per statutory construction of section 72 of the Value Added Tax Act 1994.

Parties
Appellant: Jian Heng Liang; Applicant: Muhammad Farqan Farooka
Jurisdiction
England and Wales
Judgment Date
18 October 2024
Procedural Posture
Criminal Appeal / Judgment
Outcome
Liang's appeal against sentence allowed; sentence reduced to 40 months. Farooka's application for leave to appeal conviction refused.
Legal Topics
Conspiracy to Commit Fraud, Forgery, VAT Evasion, Sentencing, Appeal Against Conviction
Criminal Law Fraud Tax Law Conspiracy to Commit Fraud Forgery VAT Evasion Sentencing Appeal Against Conviction

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Parties

Jian Heng Liang

Appellant

Muhammad Farqan Farooka

Applicant

Procedural Posture

Criminal Appeal / Judgment

Legal Issues

  1. 1 Was the sentence imposed on Jian Heng Liang manifestly excessive?
  2. 2 Did the trial judge err in rejecting Muhammad Farqan Farooka's submission of no case to answer on VAT evasion?

Ratio Decidendi

The sentence imposed on Liang was manifestly excessive due to double counting of aggravating features and failure to account for personal mitigation; the proper sentence is 40 months. Farooka's application for leave to appeal conviction was refused because fraudulent obtaining of a VAT credit constitutes evasion regardless of overall VAT liability, per statutory construction of section 72 of the Value Added Tax Act 1994.

Court Disposition

Liang's appeal against sentence allowed; sentence reduced to 40 months. Farooka's application for leave to appeal conviction refused.

Orders

  • Liang's sentence substituted with 40 months imprisonment.
  • No separate sentence for forgery count.