Tax evasion prosecutions (FOI)

​Request

How many prosecutions have been made in respect of the tax evasion law each year since it was introduced?

Response

Part 22 of the Income Tax (Jersey) Law, 1961 contains within it Article 136 and Article 137 which relate to penalties for failing to deliver statements or for fraudulently or negligently making incorrect statements.

It has always been the Comptroller’s policy to recommend prosecution in cases of fraud and Article 137 of the Income Tax Law sets out the fines which can be imposed by the Court in such cases. In August 1989 a new focussed investigation scheme was put in place within the Taxes Office. There have been 10 prosecutions since that time.

Prior to that there were two prosecutions in 1979 and 1982. According to Taxes Office records no prosecutions were made between 1982 and 1992. The Treasury and Resources Department does not hold records of prosecutions prior to 1979 (see details below).

The Comptroller has the power within the legislation ¹ to accept a pecuniary settlement instead of pursuing criminal proceedings.

As an indication of how this power is used the total number of settlements which includes tax lost, penalties and surcharge, for the years 2010 to 2014 is as follows:

¹Article 137(4) Income Tax (Jersey) Law, 1961

Justification for not providing information

Article 10 Obligation of scheduled public authority to confirm or deny holding information.

(1) Subject to paragraph (2), if:

(a) a person makes a request for information to a scheduled public authority; and

(b) the authority does not hold the information,

it must inform the applicant accordingly.

Freedom of Information (Jersey) Law 2011