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Originally Posted by Damien
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Could be a custodial sentence if found guilty Source:
Sentencing Guidelines
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Fraud
Excise/Revenue fraud - Tax evasion
AG’s Ref. Nos. 87 and 86 of 1999 (Webb and Simpson) [2001] 1 Cr.App.R.(S) 505
1. Where, over a period of time, an offender has evaded tax, they must not only pay the tax and pay a financial penalty but a custodial sentence should also be imposed.
2. The length of the sentence will depend on a number of factors including:
* the amount of tax evaded;
* the period of time during which the evasion took place;
* the effort made to conceal the fraud;
* whether others were drawn in and corrupted;
* the character of the offender;
* the extent (if known) of his personal gain;
* whether the offender pleaded guilty;
* the amount recovered.
Current Sentencing Practice Reference: B9-2.2
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