Azhar Khan [2019] EWCA Crim 1306

The applicant was convicted of cheating the public revenue and two counts of fraudulent evasion of income tax. He was sentenced to 18 months’ imprisonment and disqualified as a company director for 4 years. The sentence was then reduced to 9 months on appeal, but he had not sought to appeal against conviction. He applied for an extension of 441 days to do so.

The issue at trial was whether the applicant knew he was understating the amount he had drawn from the firm and whether he was, in doing so, intending to evade the payment of income tax on those monies.

The application was described as misconceived, the report he sought to adduce was available at trial, and a decision was made not to use it. Other evidence he wished to advance was not fresh, nor was it credible. At the heart of the application was his disagreement with tactical decisions taken by trial counsel with his consent. The application was dismissed.