Source: All England Reporter
Publisher Citation: [2005] All ER (D) 95 (Jan)
Neutral Citation: [2004] EWCA Crim 2893
Court: Court of Appeal, Criminal Division
Judge:

Mance LJ, Newman and Fulford JJ

Representation Philip Marshall (assigned by the Registrar of Criminal Appeals) for the defendant.
Judgment Dates: 12 October 2004

Catchwords

Sentencing - Tax evasion - Money laundering - Custodial sentence - Sentence not manifestly excessive.

The Case

Having regard to the length of time over which tax had been evaded a sentence of two and a half years' imprisonment on a plea of guilty was not manifestly excessive. Furthermore, a sentence of one year's consecutive imprisonment in relation to an offence of money laundering was also not manifestly excessive. Money laundering was, had been and increasingly would be regarded as a serious offence in respect of which deterrent sentences would from time to time be justified.

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