Allen, R v.

HOUSE OF LORDS

Lord Bingham of Cornhill Lord Nicholls of Birkenhead Lord Steyn Lord Hutton Lord Scott of Foscote

OPINIONS OF THE LORDS OF APPEAL FOR JUDGMENT

IN THE CAUSE

REGINA

v.

ALLEN

(APPELLANT)

(ON APPEAL FROM THE COURT OF APPEAL

(CRIMINAL DIVISION))

ON 11 OCTOBER 2001

[2001] UKHL 45

LORD BINGHAM OF CORNHILL

My Lords,

    1. I have had the benefit of reading in draft the opinion of my noble and learned friend Lord Hutton, with which I am in full agreement. For the reasons he gives I would dismiss this appeal.

LORD NICHOLLS OF BIRKENHEAD

My Lords,

    2. I have had the advantage of reading in draft the speech of my noble and learned friend Lord Hutton. For the reasons he gives I too would dismiss this appeal.

LORD STEYN

My Lords,

    3. I have read the opinion of my noble and learned friend Lord Hutton. For the reasons he gives I would also dismiss the appeal.

LORD HUTTON

My Lords,

    4. The appellant, Brian Roger Allen, was charged before His Honour Judge Hordern and a jury in the Crown Court at Knightsbridge on 13 counts of cheating the public revenue of income tax and corporation tax. He was convicted on 19 February 1998 on all counts and on 20 February he was sentenced to 13 concurrent terms of seven years' imprisonment. A confiscation order was made against him pursuant to section 71 of the Criminal Justice Act 1988 in the sum of £3,137,165 with a consecutive term of seven years' imprisonment in default.

    5. Each of the first seven counts charged the same offence of cheating the public revenue of corporation tax by concealing and/or otherwise failing to disclose the existence of profits made by an offshore company, which was managed and controlled by the appellant in the United Kingdom. Count 1 was as follows:

"STATEMENT OF OFFENCE

Cheating Her Majesty the Queen and the Commissioners of Inland Revenue, contrary to common law.

PARTICULARS OF OFFENCE

BRIAN ROGER ALLEN, between 1 January 1980 and 31 March 1992, with intent to defraud and to the prejudice of Her Majesty the Queen and the Commissioners of Inland Revenue, cheated Her Majesty the Queen and the Commissioners of Inland Revenue of public revenue, namely corporation tax, by concealing from and/or otherwise failing to disclose to the Commissioners of Inland Revenue for the purposes of the Taxes Acts the existence of profits made by an off-shore company, namely Meldrette Investments Ltd, which was managed and controlled by him in the United Kingdom during the said period."

Counts 2 to 7 charged the same offence in relation to six different offshore companies.

    6. Counts 8, 9, 10, 12 and 13 charged the same offence of cheating the public revenue of income tax by delivering and/or causing to be delivered a tax return for a particular year showing income which was false, misleading and deceptive in that it omitted to declare all the income and benefits which the appellant received during that period.