AG v Pires [2008] JRC 011 (25 January 2008)

AG v Pires [2008] JRC 011 (25 January 2008)

The involvement of third parties in the deception constituted an aggravating feature that outweighed the mitigation, justifying the imposition of the Crown's proposed sentence.

Citation
[2008] JRC 011
Parties
Defendant: Mr Pires; Prosecution: The Crown
Jurisdiction
Jersey
Judgment Date
25 January 2008
Procedural Posture
Criminal / Sentencing
Outcome
convicted and sentenced
Legal Topics
Tax Evasion, False Statements, Aggravating Factors, Sentencing
Criminal Law Tax Law Tax Evasion False Statements Aggravating Factors Sentencing

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 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

Mr Pires

Defendant

The Crown

Prosecution

Procedural Posture

Criminal / Sentencing

Legal Issues

  1. 1 Whether the defendant's conduct in under-declaring rental income and involving tenants in false statements constitutes aggravated tax evasion
  2. 2 Appropriate sentence for tax evasion with aggravating features

Ratio Decidendi

The involvement of third parties in the deception constituted an aggravating feature that outweighed the mitigation, justifying the imposition of the Crown's proposed sentence.

Court Disposition

convicted and sentenced

Orders

  • Fine of £46,000 imposed
  • 2 weeks' imprisonment in default, consecutive on each count