Source: All England Reporter
Publisher Citation: [2002] All ER (D) 211 (Jul)
Court: Court of Appeal, Criminal Division

Dyson LJ, Silber J and Judge Goddard QC

Representation Stuart Rafferty (assigned by the Registrar of Criminal Appeals) for the defendant.
Judgment Dates: 12 July 2002


Sentencing - Taking steps with view to fraudulent evasion of VAT - Exceptional circumstances - Defendant having medical condition causing hardship in prison - Custodial sentence - Disparity - Whether sentence manifestly excessive.

The Case

It was appropriate to take a merciful course and reduce the defendant's sentence of 12 months' imprisonment for an offence of taking steps with view to fraudulent evasion of VAT in the exceptional circumstances because of his medical condition.

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