AG v Bates [2004] JRC 135 (06 August 2004)

The defendant committed tax evasion, an offence of dishonesty, and must be sanctioned to deter such conduct and uphold the integrity of the tax system.

Citation: [2004] JRC 135
Parties: Defendant: Unknown Defendant; Prosecutor: The Crown
Jurisdiction: Jersey
Judgment Date: 06 August 2004
Procedural Posture: Criminal / Sentencing
Outcome: convicted and fined
Legal Topics: Tax Evasion, Sentencing, Dishonesty Offences

Criminal Law Tax Law Tax Evasion Sentencing Dishonesty Offences

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Full judgment text Downloadable case file Legal principles 1 Authorities cited 5 Party arguments 2 Amounts and remedies 2

Parties

Unknown Defendant

Defendant

The Crown

Prosecutor

Procedural Posture

Criminal / Sentencing

Legal Issues

1 Whether the defendant evaded taxes
2 Appropriate sanction for tax evasion

Ratio Decidendi

The defendant committed tax evasion, an offence of dishonesty, and must be sanctioned to deter such conduct and uphold the integrity of the tax system.

Court Disposition

convicted and fined

Orders

Fine of £30,000 to be paid within one month
In default, 2 weeks' imprisonment on each charge consecutive