Farooka & Anor, R. v [2024] EWCA Crim 1245 (09 May 2024)

Farooka & Anor, R. v [2024] EWCA Crim 1245 (09 May 2024)

For Liang, the sentence was manifestly excessive due to double counting of aggravating features and insufficient allowance for personal mitigation; the proper sentence is 40 months' imprisonment. For Farooka, submitting false invoices to obtain a VAT credit is sufficient for conviction under section 72 of the Value Added Tax Act 1994, regardless of whether VAT was otherwise due; there was ample evidence to go to the jury and no arguable ground of appeal.

Citation
[2024] EWCA Crim 1245
Parties
Prosecution: Rex; Applicant: Muhammad Farqan Farooka; Appellant: Jian Heng Liang
Jurisdiction
England and Wales
Judgment Date
09 May 2024
Procedural Posture
Criminal Appeal / Court of Appeal Judgment on Sentence (liang) and Renewed Application for Leave to Appeal Conviction (farooka)
Outcome
Liang's appeal against sentence allowed; sentence reduced to 40 months. Farooka's renewed application for leave to appeal conviction refused.
Legal Topics
Fraud, Forgery, VAT Evasion, Sentencing, Appeal Procedure
Criminal Law Fraud Forgery VAT Evasion Sentencing Appeal Procedure

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Parties

Rex

Prosecution

Muhammad Farqan Farooka

Applicant

Jian Heng Liang

Appellant

Procedural Posture

Criminal Appeal / Court of Appeal Judgment on Sentence (liang) and Renewed Application for Leave to Appeal Conviction (farooka)

Legal Issues

  1. 1 Whether the sentence imposed on Jian Heng Liang was manifestly excessive and wrong in principle
  2. 2 Whether there was a case to answer against Muhammad Farqan Farooka for fraudulent evasion of VAT under section 72 of the Value Added Tax Act 1994

Ratio Decidendi

For Liang, the sentence was manifestly excessive due to double counting of aggravating features and insufficient allowance for personal mitigation; the proper sentence is 40 months' imprisonment. For Farooka, submitting false invoices to obtain a VAT credit is sufficient for conviction under section 72 of the Value Added Tax Act 1994, regardless of whether VAT was otherwise due; there was ample evidence to go to the jury and no arguable ground of appeal.

Court Disposition

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

Orders

  • Liang: Sentence of 4 years 4 months quashed and substituted with 40 months' imprisonment.
  • Liang: No separate sentence for forgery count.