McAteer, R v [2013] NICA 77 (6 December 2013)

McAteer, R v [2013] NICA 77 (6 December 2013)

The appropriate sentence for the appellant, taking into account the seriousness of the VAT fraud, the late guilty plea, and the potential benefit from probation, is 2½ years' imprisonment and 12 months' probation.

Citation
[2013] NICA 77
Parties
Prosecution: The Queen; Appellant: Mark McAteer
Jurisdiction
Northern Ireland
Judgment Date
06 December 2013
Procedural Posture
Criminal Appeal / Appeal Against Sentence
Outcome
sentence varied
Legal Topics
VAT Fraud, Sentencing, False Accounting, Probation
Criminal Law VAT Fraud Sentencing False Accounting Probation

Case Brief

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Parties

The Queen

Prosecution

Mark McAteer

Appellant

Procedural Posture

Criminal Appeal / Appeal Against Sentence

Legal Issues

  1. 1 What is the appropriate sentence for furnishing false VAT returns involving substantial sums?
  2. 2 Should probation be included as part of the sentence given the appellant's risk assessment and circumstances?

Ratio Decidendi

The appropriate sentence for the appellant, taking into account the seriousness of the VAT fraud, the late guilty plea, and the potential benefit from probation, is 2½ years' imprisonment and 12 months' probation.

Court Disposition

sentence varied

Orders

  • Substituted sentence of 2½ years' imprisonment and 12 months' probation for the previous sentence.