R v Lynne Henry
[2023] EWCA Crim 1359
R v Michael Stainer
12 December 2023
[2023] EWCA Crim 1656
Court of Appeal
A man was convicted of tax fraud for not paying over £473,000 in taxes he'd deducted from his employees' wages. He appealed, claiming mistakes were made at trial and his sentence was too harsh. The appeals court disagreed, saying the trial was fair and the sentence was justified given the crime's severity. His appeal was dismissed.
Key Facts
- •Michael Stainer convicted of two counts of cheating the Public Revenue and one count of fraud by false representation.
- •Offences related to non-payment of income tax and National Insurance contributions.
- •Stainer owned The Grand Folkestone Limited, employing 50 staff.
- •He deducted PAYE tax and NI contributions but didn't pay them to HMRC.
- •Total loss to HMRC exceeded £473,000.
- •Stainer sentenced to 3 years' imprisonment (concurrent) and disqualified from being a company director for 3 years.
- •Appeal against conviction and sentence was refused by a single judge.
- •Stainer sought leave to appeal and introduce fresh evidence (witness statement and administrator's report).
Legal Principles
The sole test for this court is whether the convictions are unsafe.
Court of Appeal Criminal Division
Sentencing guidelines for Revenue fraud and fraud were applied.
Sentencing Guidelines
The court considers whether the sentence is manifestly excessive or wrong in principle.
Court of Appeal Criminal Division
The maximum sentence that may lawfully be suspended is 2 years' imprisonment.
Prosecution of Offences Act 1985
Outcomes
Appeal against conviction refused.
No merit in arguments regarding withheld material, HMRC misconduct, judge's summing-up, or jury misconduct. Fresh evidence deemed inadmissible.
Appeal against sentence refused.
Judge correctly applied sentencing guidelines, considered mitigating factors (age, good character), and sentence not manifestly excessive.
Application for extension of time refused.
Would serve no purpose.
Order for Stainer to pay court costs (£283.92).
Under Section 18(6) of the Prosecution of Offences Act 1985.