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Court of Appeal allows appeal and increases the sentence of a self-employed IT consultant for tax evasion, originally given a fully suspended three-year sentence, on the grounds that the initial sentence was unduly lenient considering the serious nature of the offenses and the late stage at which the guilty plea was entered; and the new sentence imposes a custodial term of one year, with the remaining two and a half years suspended, to incentivise rehabilitation.
Court of Appeal - tax evasion - VAT non-compliance - undue leniency - suspended sentence - guilty plea - restitution - mitigation - punishment - deterrence - rehabilitation - Criminal Justice Act 1993 - Taxes Consolidation Act 1997 - Finance Act 2002 - Value-Added Tax Consolidation Act 2010 - proportionality - People (DPP) v Byrne - People (DPP) v Stronge - generalia specialibus non derogant (the general does not derogate from the specific)
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