1998/51 - AG v Drummond [1998] UR 51 (13 March 1998)

The defendant's failure to pay income tax warrants fines as recommended by the Crown, with payment terms set according to the defendant's means and imprisonment in default.

Citation: [1998] UR 51
Parties: Prosecutor: Attorney General; Defendant: Unnamed Defendant
Jurisdiction: Jersey
Judgment Date: 13 March 1998
Procedural Posture: Criminal / Sentencing
Outcome: fines imposed with payment terms and imprisonment in default
Legal Topics: Income Tax Evasion, Sentencing, Payment of Fines

Tax Law Criminal Law Income Tax Evasion Sentencing Payment of Fines

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

Parties

Attorney General

Prosecutor

Unnamed Defendant

Defendant

Procedural Posture

Criminal / Sentencing

Legal Issues

1 Whether the defendant failed to meet income tax obligations
2 Appropriate penalty for non-payment of income tax

Ratio Decidendi

The defendant's failure to pay income tax warrants fines as recommended by the Crown, with payment terms set according to the defendant's means and imprisonment in default.

Court Disposition

fines imposed with payment terms and imprisonment in default

Orders

Fine of £250 for count 1
Fine of £250 for count 2