||All England Reporter
|| All ER (D) 124 (Sep)
||Court of Appeal, Criminal Division
Astill and Roderick-Evans JJ
||Witold Pawlak (assigned by the Registrar of Criminal Appeals) for the defendant.
||23 September 2002
Sentencing - Being knowingly concerned in the fraudulent evasion of VAT - Aggravating and mitigating factors - Whether sentence manifestly excessive.
In the circumstances, a sentence of 12 months' imprisonment for being knowingly concerned in the fraudulent evasion of VAT had been manifestly excessive and the appropriate sentence was one of six months' imprisonment.
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