Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Compounding of offences
  • 5 Mar 1987

    THE QUEEN v. MA LAI WU AND OTHERS

    Citation
    THE QUEEN v. MA LAI WU AND OTHERS
    Court
    Court of Appeal
    Case number
    CAAR23/1986

    The Court held the original sentences were manifestly inadequate for deliberate tax evasion; while immediate custodial sentences are the appropriate norm for such offences, because this is a review and the District Court tariff previously avoided immediate custody the suspensions were left intact; fines imposed beyond jurisdiction were reduced to jurisdictional maximums; a 200% penalty on certain charges was imposed totaling HKD 865,412 to be paid one-third by each defendant; the Application for Review was granted.