1998/54 - AG v Zenonos [1998] UR 54 (20 March 1998)

1998/54 - AG v Zenonos [1998] UR 54 (20 March 1998)

Because the defendant has repaid the arrears, overpaid tax, and shown efforts to regularize his affairs, a lesser fine is appropriate, but the seriousness of repeated non-payment justifies a fine of £125 on each count consecutive, totaling £625, or two weeks imprisonment consecutive on each count for non-payment.

Citation
[1998] UR 54
Parties
Prosecutor: Attorney General; Defendant: Unnamed Defendant
Jurisdiction
Jersey
Judgment Date
20 March 1998
Procedural Posture
Criminal / Sentencing
Outcome
Convicted and fined
Legal Topics
Failure to Pay Income Tax, Sentencing for Tax Offences
Tax Law Criminal Law Failure to Pay Income Tax Sentencing for Tax Offences

Case Brief

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Parties

Attorney General

Prosecutor

Unnamed Defendant

Defendant

Procedural Posture

Criminal / Sentencing

Legal Issues

  1. 1 Appropriate penalty for repeated failure to pay income tax
  2. 2 Consideration of mitigating factors in sentencing

Ratio Decidendi

Because the defendant has repaid the arrears, overpaid tax, and shown efforts to regularize his affairs, a lesser fine is appropriate, but the seriousness of repeated non-payment justifies a fine of £125 on each count consecutive, totaling £625, or two weeks imprisonment consecutive on each count for non-payment.

Court Disposition

Convicted and fined

Orders

  • Fine of £125 on each count, consecutive, total £625
  • Two weeks imprisonment consecutive on each count in default of payment