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Court of Appeal dismisses appeal against the severity of sentence of three years’ imprisonment with the final eighteen months suspended imposed on an appellant who was an accountant and tax advisor who processed VAT returns for clients fraudulently, on the grounds that: 1) given the appellant’s professional position as an accountant and tax advisor, the offences were significantly more serious than those committed by the appellants’ two clients; and 2) the total sentence was within the appropriate range because of the fact that it involved a breach of trust.
Criminal law – sentencing – appeal against severity of sentence of three years’ imprisonment with the final eighteen months suspended – offences under the Taxes Consolidation Act 1997 and the Finance Act 1999 – appellant was an accountant and tax advisor who processed VAT returns for clients – whether there was an unfair disparity between his sentence and the entirely suspended sentences imposed on his co-accused – whether the sentencing judge wrongly placed the offences at the higher range in terms of gravity – whether the sentencing judge failed to provide appropriately for rehabilitation – breach of trust – sentence was within the range of sentences appropriate for these particular offences, and again particularly because of the fact that the appellant was in a position of trust with the Revenue Commissioners, and breached that trust – appeal dismissed.
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