AG v Fortune [2010] JRC 166 (09 September 2010)

The sentence was reduced from 40% of the maximum fines due to the lengthy delay in prosecution and the defendant's otherwise good character, despite the aggravated nature of the offence.

Citation: [2010] JRC 166
Parties: Defendant: Mr Fortune; Prosecution: Prosecution
Jurisdiction: Jersey
Judgment Date: 09 September 2010
Procedural Posture: Criminal / Sentencing
Outcome: convicted and fined
Legal Topics: Tax Evasion, Sentencing, Mitigation of Sentence

Criminal Law Tax Law Tax Evasion Sentencing Mitigation of Sentence

Case Brief

Summary, issues, holding and outcome

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Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 2

Parties

Mr Fortune

Defendant

Prosecution

Procedural Posture

Criminal / Sentencing

Legal Issues

1 appropriate sentence for admitted tax offences
2 effect of prosecutorial delay on sentencing

Ratio Decidendi

The sentence was reduced from 40% of the maximum fines due to the lengthy delay in prosecution and the defendant's otherwise good character, despite the aggravated nature of the offence.

Court Disposition

convicted and fined

Orders

Fine of £3,500 or 2 weeks' imprisonment in default on each of charges 1-5
Fine of £2,500 or 1 week's imprisonment in default on charge 6