AG v Da Silva [2010] JRC 216 (26 November 2010)

AG v Da Silva [2010] JRC 216 (26 November 2010)

The defendant's failure to file tax returns was an offence, but since he overpaid tax through ITIS and caused no prejudice to the community, the fines imposed should be lower than in previous cases. The maximum penalty applicable is £2,000 per count, not £5,000, due to Article 7 ECHR.

Citation
[2010] JRC 216
Parties
Prosecutor: The Crown; Defendant: Defendant
Jurisdiction
Jersey
Judgment Date
26 November 2010
Procedural Posture
Criminal / Judgment
Outcome
conviction
Legal Topics
Failure to File Tax Returns, Income Tax, ITIS, Penalties, Delay in Prosecution
Tax Law Criminal Law Failure to File Tax Returns Income Tax ITIS Penalties Delay in Prosecution

Case Brief

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Parties

The Crown

Prosecutor

Defendant

Defendant

Procedural Posture

Criminal / Judgment

Legal Issues

  1. 1 Whether the defendant's failure to file tax returns for 2005-2008 constitutes an offence despite overpayment of tax
  2. 2 Appropriate penalty for failure to file tax returns given the circumstances
  3. 3 Effect of delay in prosecution and excessive reminders

Ratio Decidendi

The defendant's failure to file tax returns was an offence, but since he overpaid tax through ITIS and caused no prejudice to the community, the fines imposed should be lower than in previous cases. The maximum penalty applicable is £2,000 per count, not £5,000, due to Article 7 ECHR.

Court Disposition

conviction

Orders

  • Fine of £500 on each count, total £2,000.
  • 7 months allowed for payment at £300 per month.