R v Ben Stewart Richardson
[2024] EWCA Crim 1286
R v Creddick Price
7 June 2023
[2023] EWCA Crim 1060
Court of Appeal
A man was caught twice hiding money he'd earned but not paid tax on. A judge sent him to jail. The man appealed, but the court said the judge was right because the man did it twice. The court decided jail was fair.
Key Facts
- •Appellant appealed two concurrent sentences of three and nine months' imprisonment for two counts of concealing criminal property (contrary to section 327(1)(a) of the Proceeds of Crime Act 2002).
- •Offences involved concealing cash (£8,060 and £30,720) earned from undeclared gardening income.
- •Appellant admitted to never paying income tax or National Insurance.
- •Appellant had two previous convictions (theft and indecent exposure), neither resulting in custody.
- •Pre-sentence report indicated low risk of re-offending but also appellant's lack of remorse and recent engagement with an accountant.
- •Appellant claimed lack of understanding of tax obligations due to Romany upbringing and illiteracy.
- •Judge considered sentencing guidelines and acknowledged possibility of rehabilitation in the community but opted for immediate custody.
- •Appeal focused solely on the judge's decision not to suspend the sentences.
Legal Principles
Definition of 'criminal property' under section 340 of the Proceeds of Crime Act 2002.
Proceeds of Crime Act 2002, section 340(3)
Interpretation of 'in whole or in part' in relation to benefit from criminal conduct.
R v Gabriel [2007] 1 WLR 2272 and R v KI [2007] 1 WLR 2262
Guidelines on the imposition of community and custodial sentences.
Sentencing Guidelines (not specified in the document)
Appellate court's reluctance to interfere with sentencing judge's discretion unless manifestly excessive or wrong in principle.
Case law precedent (implied)
Outcomes
Appeal dismissed.
While arguments existed for suspending the sentence, the judge's decision to impose immediate custody was not manifestly excessive or wrong in principle, particularly considering the repetition of offending.