2000/170
3 pages
ROYAL COURT
(Samedi
Division)
1st
September, 2000
Before:
M.C. St.J. Birt, Esq., Deputy Bailiff, and
Jurats Myles and Le Breton
The
Attorney General
-v-
Anthony
Peter Connolly
4
counts of: failing to deliver to the
Comptroller of Income Tax within the required time limit the statement in
writing mentioned in Article 16 of the Income Tax (Jersey) Law, 1961:
Count 1: in
respect of the year of assessment 1995;
Count 2: in
respect of the year of assessment 1996;
Count 3: in
respect of the year of assessment 1997;
Count 4: in
respect of the year of assessment 1998.
Plea:
Facts admitted.
Age:
43.
Details
of Offence:
For the years of 1985 to
1998, made no tax returns, despite repeated reminders.
Details
of Mitigation:
Since the issue of the
summons, the defendant had filed the returns. “Ostrich” response,
but believed that after Controller had effected wage arrest with employer, he
was under no obligation to make the returns. Affidavit of means revealed that
he had approximately £290 per month excess in expenditure (but this did
not take into account expenses for visits to the doctor, dentist) and of this
sum £240 per month was deducted at source as a wages arrest for
outstanding income tax liabilities in the sum of approximately £2,000.
Previous
Convictions: Not relevant.
Conclusions:
Count
1: £500 fine or 2
weeks’ imprisonment in default of payment;
Count
2: £500 fine or 2
weeks’ imprisonment in default of payment, consecutive;
Count
3: £500 fine or 2
weeks’ imprisonment in default of payment, consecutive;
Count
4: £500 fine or 2
weeks’ imprisonment in default of payment, consecutive.
TOTAL: £2,000 fine or 8 weeks’ imprisonment in default of
payment; £500 costs.
Sentence
and Observations of the Court:
Count
1: £350 fine or 2
weeks’ imprisonment in default of payment;
Count
2: £350 fine or 2
weeks’ imprisonment in default of payment, consecutive;
Count
3: £350 fine or 2
weeks’ imprisonment in default of payment, consecutive;
Count
4: £350 fine or 2
weeks’ imprisonment in default of payment, consecutive.
TOTAL: £1,400 fine or 8 weeks’ imprisonment in default of
payment; £200 costs.
Court stated that citizens
have a duty to make income tax returns and fine was reduced in view of the
financial circumstances of this particular defendant.
P. Matthews, Esq., Crown Advocate;
Advocate
C.G.P. Lakeman for the accused.
JUDGMENT
THE DEPUTY BAILIFF:
1.
The Court
has said previously, on a number of occasions, that the provision of services,
such as health and education, depends on the collection of Income Tax and that
in turn depends on the filing of Income Tax returns by persons resident in the
Island, as required by Law.
2.
This
defendant has failed to file returns for 1995, 1996, 1997, and 1998 despite
numerous reminders and it was only after the issue of a summons by the Attorney
General that he eventually filed the necessary returns.
3.
The Crown
has asked for a fine of £500 in respect of each count. It has had regard to the increase in the
maximum level of fine from £500 to £2000 and has, therefore,
suggested that the previous tariff of £250 should be doubled. We do not see it in quite that way. Clearly the Court must take account of
the increase in the maximum, but that was, no doubt, broadly intended to
reflect the increase in monetary values and there may have been a jump up to
level 3 of the standard scale.
Whilst a fine of £500 may well be appropriate for one count, the
Court has to have regard to the totality of the fine being imposed in the light
of the number of counts and the defendant’s means.
4.
Therefore,
in this case we are going to reduce the conclusions as we feel that the
aggregate fine moved for by the Crown would have an unduly harsh effect on this
defendant having regard to his particular means.
5.
The order
of the Court is that you will be fined £350 on each of the four counts
making a total of £1,400 and you will be ordered to pay costs of
£200.
6.
You will
have 14 days in which to pay and there will be a sentence of 2 weeks’
imprisonment consecutive on each count in default of payment.
Authorities
AG -v- Campbell (21st February, 1997) Jersey
Unreported.
A.G. -V- Granger (30th May, 1997) Jersey
Unreported.
A.G. -v- Drummond (13th
March, 1998) Jersey Unreported.
A.G. -v- Bunton (25th
April, 1997) Jersey Unreported.
A.G. -v- Zenonos (20th
March, 1998) Jersey Unreported.