Hertel v Government of Canada

Hertel v Government of Canada

The respondent failed to establish, to the required standard, that the conduct alleged would constitute the UK offence of cheating the Revenue if transposed to the UK; therefore, s.137(2)(b) is not satisfied and the appellant is entitled to discharge.

Parties
Appellant: Wolfgang Frank Hertel; 1st Respondent: The Government of Canada; 2nd Respondent: The Secretary of State for the Home Department
Jurisdiction
England and Wales
Judgment Date
17 September 2010
Procedural Posture
Appeal / Judgment
Outcome
Appeal allowed
Legal Topics
Double Criminality, Cheating the Revenue, Passage of Time, Extradition Offence, Delay in Extradition, Tax Evasion
Extradition Criminal Law Tax Law Double Criminality Cheating the Revenue Passage of Time Extradition Offence Delay in Extradition +1 more

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Parties

Wolfgang Frank Hertel

Appellant

The Government of Canada

1st Respondent

The Secretary of State for the Home Department

2nd Respondent

Procedural Posture

Appeal / Judgment

Legal Issues

  1. 1 Whether the conduct constitutes an extradition offence under s.137(2)(b) of the Extradition Act 2003
  2. 2 Whether extradition is barred by reason of the passage of time under s.82 of the Extradition Act 2003

Ratio Decidendi

The respondent failed to establish, to the required standard, that the conduct alleged would constitute the UK offence of cheating the Revenue if transposed to the UK; therefore, s.137(2)(b) is not satisfied and the appellant is entitled to discharge.

Court Disposition

Appeal allowed

Orders

  • Appellant discharged; extradition order set aside