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BoEVAT Supporting Legislation

Ignorance of the law is no defence!

Saying, "I was just doing my job" will not wash in a court of law.

Are you feeling lucky, punk?

Who are you going to believe, your boss or the official government legislation?

HM Prison Stripey Suntan

PCN issuing companies, local government councils and organisations who persist in demanding payment without responding to your BoEVAT Notice One with an invoice signed in wet ink are leaving themselves open to prosecution under the following Laws and legislation, and also to the associated penalties:

Common Law Conspiracy to defraud

Triable on indictment only.
Maximum: 10 years custody.
Offence range: Discharge – 8 years custody.

The Bills of Exchange Act 1882 (& Amendments)

Section 21 Delivery - Paragraph 1
Section 23 Signature essential to liability
Section 26 Person signing as agent or in representative capacity - Paragraphs 1 & 2
Section 91 Signature - Paragraphs 1 & 2.

The Value Added Tax Regulations 1995

No 2518 PART III
Regulation 16 - Retailers' invoices.
Regulation 14 - VAT invoices.

Fraud Act 2006

Fraud by false representation.
Fraud by failing to disclose information.
Fraud by abuse of position.
Triable either way.

Fraud by false representation Section 2

The defendant:

  • made a false representation
  • dishonestly
  • knowing that the representation was or might be untrue or misleading
  • with intent to make a gain for himself or another, to cause loss to another or to expose another to risk of loss.

The offence is entirely focused on the conduct of the defendant.

Fraud by failing to disclose information Section 3

The defendant:

  • failed to disclose information to another person
  • when he was under a legal duty to disclose that information
  • dishonestly intending, by that failure, to make a gain or cause a loss.

Like Section 2 (and Section 4) this offence is entirely offender focused. It is complete as soon as the Defendant fails to disclose information provided he was under a legal duty to do so, and that it was done with the necessary dishonest intent. It differs from the deception offences in that it is immaterial whether or not any one is deceived or any property actually gained or lost.

Fraud Act Sections 2 & 3 Convictions

A term of imprisonment not exceeding twelve months for summary conviction, not exceeding ten years on conviction on indictment.

Theft Act 1968 Section 17

False accounting
Triable either way.
Maximum: 7 years custody.
Offence range: Discharge – 6 years and 6 months custody.

Section 17 - False accounting.

(1) Where a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another,—

(a) destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or

(b) in furnishing information for any purpose produces or makes use of any account, or any such record or document as aforesaid, which to his knowledge is or may be misleading, false or deceptive in a material particular;

he shall, on conviction on indictment, be liable to imprisonment for a term not exceeding seven years.

(2) For purposes of this section a person who makes or concurs in making in an account or other document an entry which is or may be misleading, false or deceptive in a material particular, or who omits or concurs in omitting a material particular from an account or other document, is to be treated as falsifying the account or document.

The Companies Act 2006

Part 29 Section 993 - Offence of fraudulent trading - Paragraphs 1, 2 & 3.

Part 29 Section 993

Offence of fraudulent trading.

(1) If any business of a company is carried on with intent to defraud creditors of the company or creditors of any other person, or for any fraudulent purpose, every person who is knowingly a party to the carrying on of the business in that manner commits an offence.

(2) This applies whether or not the company has been, or is in the course of being, wound up.

(3) A person guilty of an offence under this section is liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding ten years or a fine (or both);

(b) on summary conviction—

(i) in England and Wales, to imprisonment for a term not exceeding twelve months or a fine not exceeding the statutory maximum (or both);

(ii) in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum (or both).

The Protection from Harassment Act 1997

1 Prohibition of harassment.

(1)A person must not pursue a course of conduct—

(a)which amounts to harassment of another, and

(b)which he knows or ought to know amounts to harassment of the other.

[F1(1A)A person must not pursue a course of conduct —

(a)which involves harassment of two or more persons, and

(b)which he knows or ought to know involves harassment of those persons, and

(c)by which he intends to persuade any person (whether or not one of those mentioned above)—

(i)not to do something that he is entitled or required to do, or

(ii)to do something that he is not under any obligation to do.]

(2)For the purposes of this section [F2or section 2A(2)(c)], the person whose course of conduct is in question ought to know that it amounts to [F3 or involves] harassment of another if a reasonable person in possession of the same information would think the course of conduct amounted to harassment of the other.

(3)Subsection (1) [F4 or (1A)] does not apply to a course of conduct if the person who pursued it shows—

(a)that it was pursued for the purpose of preventing or detecting crime,

(b)that it was pursued under any enactment or rule of law or to comply with any condition or requirement imposed by any person under any enactment, or

(c)that in the particular circumstances the pursuit of the course of conduct was reasonable.

A person guilty of an offence under this section is liable on summary conviction to imprisonment for a term not exceeding six months, or a fine not exceeding level 5 on the standard scale, or both.

Civil remedy.

(1)An actual or apprehended breach of [F1section 1(1)] may be the subject of a claim in civil proceedings by the person who is or may be the victim of the course of conduct in question.

(2)On such a claim, damages may be awarded for (among other things) any anxiety caused by the harassment and any financial loss resulting from the harassment.

(3)Where—

(a)in such proceedings the High Court or [F2the county] court grants an injunction for the purpose of restraining the defendant from pursuing any conduct which amounts to harassment, and

(b)the plaintiff considers that the defendant has done anything which he is prohibited from doing by the injunction,

the plaintiff may apply for the issue of a warrant for the arrest of the defendant.

(4)An application under subsection (3) may be made—

(a)where the injunction was granted by the High Court, to a judge of that court, and

(b)where the injunction was granted by [F2the county] court, to a judge [F3of that] court.

(5)The judge F4... to whom an application under subsection (3) is made may only issue a warrant if—

(a)the application is substantiated on oath, and

(b)the judge F4... has reasonable grounds for believing that the defendant has done anything which he is prohibited from doing by the injunction.

(6)Where—

(a)the High Court or [F2the county] court grants an injunction for the purpose mentioned in subsection (3)(a), and

(b)without reasonable excuse the defendant does anything which he is prohibited from doing by the injunction,

he is guilty of an offence.

(7)Where a person is convicted of an offence under subsection (6) in respect of any conduct, that conduct is not punishable as a contempt of court.

(8)A person cannot be convicted of an offence under subsection (6) in respect of any conduct which has been punished as a contempt of court.

(9)A person guilty of an offence under subsection (6) is liable—

(a)on conviction on indictment, to imprisonment for a term not exceeding five years, or a fine, or both, or

(b)on summary conviction, to imprisonment for a term not exceeding six months, or a fine not exceeding the statutory maximum, or both.

CPS - Legal Guidance

CPS further notes on the Fraud Act 2006
Fraud and economic crime.

CPS Notes on the Fraud Act

In other words, keep this extortion, fraud and harassment up my old sunshine and you will be getting a stripey suntan courtesy of HM Prison Service!

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