R v Michael Stainer
[2023] EWCA Crim 1656
R v Lynne Henry
7 November 2023
[2023] EWCA Crim 1359
Court of Appeal
A woman was convicted of tax evasion. She appealed, saying she was bullied and the prosecution was unfair. The court said there was no good reason to overturn her conviction or sentence, so her appeal was rejected.
Key Facts
- •Lynne Henry, a 68-year-old woman of previous good character, pleaded guilty to fraudulently evading income tax.
- •Between 2012 and 2018, she received £198,000 in rental income from five properties but did not register for self-assessment or PAYE.
- •She initially answered "No comment" to HMRC questions but later attempted to rectify her tax affairs.
- •She made partial payments totaling £8,043 into an HMRC SAFE account.
- •The judge sentenced her to eight months' imprisonment, suspended for 12 months, with 80 hours of unpaid work, based on a tax evasion of £6,848.20.
- •The applicant appealed against both conviction and sentence.
Legal Principles
Outcomes
Appeal refused.
The court found no arguable grounds for appeal against conviction or sentence. The plea was deemed informed and voluntary. Allegations of bullying, improper disclosure, and prosecutorial misconduct were dismissed as unfounded or immaterial.