Michel v Att. Gen. [2006] JLR 287 (07 June 2006)

Michel v Att. Gen. [2006] JLR 287 (07 June 2006)

Tax evasion involving deliberate false representations with intent and actual prejudice to Revenue and benefit to another constitutes common law fraud and is 'criminal conduct' under the Proceeds of Crime (Jersey) Law 1999, art. 32(1).

Citation
[2006] JLR 287
Parties
Applicant: Michel; Respondent: Attorney General
Jurisdiction
Jersey
Judgment Date
07 June 2006
Procedural Posture
Criminal / Judgment
Outcome
application dismissed
Legal Topics
Proceeds of Crime, Tax Evasion, Fraud
Criminal Law Proceeds of Crime Tax Evasion Fraud

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 2 Party arguments 2
Sign in to unlock

Parties

Michel

Applicant

Attorney General

Respondent

Procedural Posture

Criminal / Judgment

Legal Issues

  1. 1 Whether tax evasion constitutes 'criminal conduct' under the Proceeds of Crime (Jersey) Law 1999, art. 32(1)
  2. 2 Whether deliberate false representations causing prejudice to Revenue and benefit to another amount to common law fraud

Ratio Decidendi

Tax evasion involving deliberate false representations with intent and actual prejudice to Revenue and benefit to another constitutes common law fraud and is 'criminal conduct' under the Proceeds of Crime (Jersey) Law 1999, art. 32(1).

Court Disposition

application dismissed