Court of Appeal allows appeal against severity of sentences imposed for revenue-related offences and substitutes terms of five years with one suspended and three years with final eight months suspended, finding that: 1) the trial judge had indicated that he regarded the appropriate sentence as one of five years' imprisonment but, having said that, proceeded to impose a sentence of six years; and 2) it was open to the trial judge to partly suspend any sentence, and it was appropriate to do so in this case.
Criminal law – sentencing – appeal against severity of two sentences of imprisonment for making incorrect VAT returns and claiming VAT rebates – revenue – appellant was not the instigator or prime organiser – misleading figures were relied upon at the sentence hearing – trial judge had indicated that he regarded the appropriate sentence as one of five years imprisonment, but having said that proceeded to impose a sentence of six years – it would have been appropriate to suspend a portion of the second sentence – court will suspend the last eight months of the handling sentence – appeal allowed.