R v Rowley

The case of R v Rowley was heard in the High Court of New Zealand. The defendants, David Ingram Rowley and Barrie James Skinner, were convicted on multiple counts of dishonestly using a document to obtain a pecuniary advantage, attempting to pervert the course of justice, and knowingly providing false information to the Revenue. The court was tasked with determining an appropriate sentence for the defendants based on the nature and extent of their offending, as well as the purposes and principles of sentencing.

The defendants devised a scheme to invoice clients for services or goods that either did not exist or were significantly understated. The scheme was sold as a means of sheltering clients from tax, but in reality, it resulted in clients paying their taxes twice - once to the defendants and again to the Revenue. The court found that the defendants' offending was deliberate, premeditated, and sophisticated, causing substantial harm and loss to the community, clients, and their own families.

Considering the purposes and principles of sentencing, the court determined a starting point of seven years' imprisonment for Skinner and six and a half years for Rowley, taking into account the aggravating factors of their offending and relevant case law. The court also imposed additional sentences for the attempted perversion of the justice process and tax evasion charges, resulting in a total of eight and a half years for Skinner and eight years for Rowley. The court decided not to impose a minimum period of imprisonment, allowing the parole process to determine the appropriate time for the defendants' release, contingent on their demonstrating a realistic appreciation of their serious criminal conduct.