Chaudry Muhammad Akbar [2019] EWCA Crim 937

The applicant pleaded guilty to fraudulent evasion of VAT, making or supplying articles for use in fraud and concealing, disguising, converting or transferring or removing criminal property from England or Wales.

He was the director or two companies which initially traded legitimately. A later VAT compliance inspection revealed irregularities as the applicant was making claims for zero rating on exports which were not justified by the bills of lading and the destinations of those exports. Enquiries revealed he had doctored invoices enabling him to make applications for VAT reclaims which amounted to just over £250,000 when in fact the true extent of the trading was a few thousand pounds.

The applicant was 71 years old and was sentenced to a total of 18 months imprisonment. He sought to appeal on the ground that he had requested medical reports in respect of his mental health be placed before the judge and they were not. His former representatives said that the issue was not raised with them.

A psychiatric report commented that the applicant’s history and presentation are “in keeping with a diagnosis of Alzheimer’s dementia casing moderate cognitive impairment.” A report from the prison described the applicant’s physical and mental conditions as under control and stable.

Held: the serious medical condition of an offender does not automatically entitle him to a lesser sentence than would otherwise be appropriate. Nonetheless, questions of old age and ill-health can be material mitigating considerations, proportionate allowance may be made in appropriate circumstances. In this case it is clear the judge took account of all of the evidence before him. This was serious offending with serious harm to the public purse and the sentence could have been longer given the culpability and harm involved. The appeal was dismissed.