27 Jul 2016
The appeal is dismissed because, on the facts of deliberate, repeated tax evasion over nine years and after considering mitigating factors and applicable authorities, there were no special circumstances warranting suspension; the revised sentence of two months immediate imprisonment was within proper sentencing discretion and not manifestly excessive.
12 May 2016
The court declined leave to appeal on the general PSI ruling because the judge correctly found the principal risks related to offences under the Theft Ordinance and that the risk of additional charges such as conspiracy to defraud, absent Theft Ordinance charges, was fanciful under Khan v Khan; but the court granted limited leave on the separate point that tax evasion could represent a real independent risk requiring fuller argument.
13 Oct 2014
The appeal is allowed and the magistrate's immediate custodial sentences are substituted with concurrent 18-month suspended sentences because, on the facts, the appellant's pregnancy and lack of actual loss to the revenue justified a non-custodial outcome despite the general principle that tax false-declaration offences attract imprisonment.
16 Nov 2006
Appeal allowed: given the period between admission and prosecution and the appellant's conduct since admission, the court suspended the concurrent two-month sentences for two years; fines were lawful but further fines were adjusted to comply with section 82 limits while maintaining a total fine of $160,000; community service was inappropriate and immediate custody remains an established principle for tax evasion but was mitigated by delay.
1 Apr 2004
Second charge quashed for defective particulars; established authority requires custodial sentence for deliberate tax evasion by fraud such that community service is precluded; however, on facts the proper starting point was three months reduced to two months per charge for plea and mitigation; two concurrent two-month sentences suspended for 12 months were appropriate due to exceptional personal circumstances (age, long good character, remorse, prompt restitution); the fine and additional penalty totalling HK$75,000 stand.
29 Jan 2002
Although the judge erred in her handling and weighting of Mr Chang's inconsistent evidence and trial counsel failed to put the applicant's good character, the totality of cogent evidence (bookkeeper's evidence, indistinguishable company goods on no-prefix memos, joint account payments to applicant) made the convictions safe; accordingly the Court applied the proviso in section 83 Criminal Procedure Ordinance (Cap.221) and dismissed the appeal, upholding the convictions.
23 Aug 2001
The magistrate did not err in refusing to call for pre-sentence community service reports when he had no intention of imposing such an order; he applied established sentencing principles for tax evasion (Ma Lai Wu and Ng Wing Keung), properly weighed mitigation (including late payment of tax and health which were not exceptional), and the sentences imposed were not excessive; accordingly the appeal against sentence is dismissed.
20 Aug 1998
Section 51(5) deems a signatory of a tax return to be cognizant of the full contents of the return as presented to the Commissioner including attached schedules; that presumption of knowledge, if unrebutted, shifts the onus under s.82(1)(d) to the defendant to establish reasonable grounds for believing the return true, and failure to do so permits conviction based on circumstantial evidence demonstrating wilful intent to assist tax evasion.
6 Dec 1996
Section 51(5) IRO, properly construed, only deems that a person is cognizant of the contents of a return and is rebuttable; it does not deem knowledge of falsity and therefore does not contravene the presumption of innocence; on the evidence there was a case to answer, the convictions were safe, and leave to appeal was refused.
12 Mar 1996
Leave to appeal was refused because the trial judge properly evaluated the circumstantial evidence and credibility of witnesses, including rejection of Mr Wan's evidence, and no arguable error was shown that would justify granting leave.