1998/84 - AG v Webster [1998] UR 84 (23 April 1998)
Consistency in sentencing for tax evasion offences requires fines and imprisonment in default, regardless of mitigation, due to the seriousness of undeclared income and dishonesty.
- Citation
- [1998] UR 84
- Parties
- Defendant: Webster; Prosecutor: Comptroller
- Jurisdiction
- Jersey
- Judgment Date
- 23 April 1998
- Procedural Posture
- Criminal / Judgment
- Outcome
- conviction and sentencing
- Legal Topics
- Tax Evasion, Fraud, Negligence
Case Brief
Summary, issues, holding and outcome
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Parties
Webster
Defendant
Comptroller
Prosecutor
Procedural Posture
Criminal / Judgment
Legal Issues
- 1 failure to declare income
- 2 tax evasion
- 3 fraudulent and negligent omissions
Ratio Decidendi
Consistency in sentencing for tax evasion offences requires fines and imprisonment in default, regardless of mitigation, due to the seriousness of undeclared income and dishonesty.
Court Disposition
conviction and sentencing
Orders
- Webster fined £35,000
- Two weeks imprisonment in default of payment on each consecutive charge of the 22 counts
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