AG v Blondel [2002] JRC 147 (09 August 2002)

AG v Blondel [2002] JRC 147 (09 August 2002)

The defendant's failure to file tax returns, despite reminders and warnings, warrants a fine of £500 per count, considering the totality principle and the defendant's current employment status.

Citation
[2002] JRC 147
Parties
Defendant: Defendant; Prosecutor: Crown
Jurisdiction
Jersey
Judgment Date
09 August 2002
Procedural Posture
Criminal / Sentencing
Outcome
conviction and sentencing
Legal Topics
Failure to File Income Tax Returns, Penalties for Non Compliance
Tax Law Criminal Law Failure to File Income Tax Returns Penalties for Non Compliance

Case Brief

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Parties

Defendant

Defendant

Crown

Prosecutor

Procedural Posture

Criminal / Sentencing

Legal Issues

  1. 1 failure to file income tax returns
  2. 2 appropriate penalty for non-compliance

Ratio Decidendi

The defendant's failure to file tax returns, despite reminders and warnings, warrants a fine of £500 per count, considering the totality principle and the defendant's current employment status.

Court Disposition

conviction and sentencing

Orders

  • Fine of £500 on each count (total £2,000)
  • Costs of £250