Tax Evasion Charge Amended to Negligence
OSH has represented and defended a client who faced tax evasion charges, on conviction of which would have resulted in mandatory imprisonment. Following a holistic and detailed review of the circumstances and matters during the relevant period, the team made a submission to the prosecution and was able to persuade them that the omissions of income made by the client were inadvertent and a result of negligence. The charges were amended to lesser charges of providing an incorrect return through negligence or without reasonable excuse which carry a fine rather than mandatory imprisonment.
Once tax evasion charges have been preferred, it is rare that the prosecution will amend the charges to lesser charges. The team made representations and raised sufficient doubts for the prosecution to reconsider the case.