Nicola Hayter [2019] EWCA Crim 1810

n the early stages of her trial, the appellant pleaded guilty to theft in the region of £50,000. She was sentenced to 42 months’ imprisonment.

The appellant was an accounts manager at a company and used the company credit cards as her own, paying them off from company funds. The prosecution initially claimed that the money taken exceeded £60,000, but a basis to the lesser amount was accepted. The basis also stated that the activity had not begun fraudulently.

The pre-sentence report described the appellant’s attitude to her offending as evasive with a tendency to minimise her behaviour. There had been a huge impact on the company.  As well as the money loss there had been difficulties raising a loan, the company was driven into overdraft, and it had taken considerable time and effort to research what had happened. The appellant had been able to make preparations for significant reparation but chose not to do so.

Held: the starting point was too high. There was high culpability, a category A case but category 2 because of the amount of money stolen. The starting point should have been 3 years and 6 months. Applying a similar reduction for plea the sentence substituted was one of 32 months’ imprisonment.