Source: All England Reporter
Publisher Citation: [2002] All ER (D) 124 (Sep)
Court: Court of Appeal, Criminal Division
Judge:

Astill and Roderick-Evans JJ

Representation Witold Pawlak (assigned by the Registrar of Criminal Appeals) for the defendant.
Judgment Dates: 23 September 2002

Catchwords

Sentencing - Being knowingly concerned in the fraudulent evasion of VAT - Aggravating and mitigating factors - Whether sentence manifestly excessive.

The Case

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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