MPs expenses and the Fraud Act 2006
Discussion
The offence of obtaining pecuniary advantage by deception has been made obsolete by the introduction of the Fraud Act 2006. An extract is below.
Look at the 'ingredients' of section 2: Fraud by false representation.
Do some of Baroness Uddin's representations about the flat in Maidstone not fit with these ingredients?
What about some of the 'flipping' claims, defining a house as a main or primary residence to one body and as a second residence to another.
I would not be surprised if some fraud charges come out of this - and so they should.
If I change my primary and secondary residences for capital gains avoidance but the inland revenue have evidence that I never actually moved, I would be prosecuted without a doubt.
Fraud
(1)A person is guilty of fraud if he is in breach of any of the sections listed in subsection (2) (which provide for different ways of committing the offence).
(2)The sections are—
(a)section 2 (fraud by false representation),
(b)section 3 (fraud by failing to disclose information), and
(c)section 4 (fraud by abuse of position).
(3)A person who is guilty of fraud is liable—
(a)on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum (or to both);
(b)on conviction on indictment, to imprisonment for a term not exceeding 10 years or to a fine (or to both).
(4)Subsection (3)(a) applies in relation to Northern Ireland as if the reference to 12 months were a reference to 6 months.
Fraud by false representation
(1)A person is in breach of this section if he—
(a)dishonestly makes a false representation, and
(b)intends, by making the representation—
(i)to make a gain for himself or another, or
(ii)to cause loss to another or to expose another to a risk of loss.
(2)A representation is false if—
(a)it is untrue or misleading, and
(b)the person making it knows that it is, or might be, untrue or misleading.
(3)“Representation” means any representation as to fact or law, including a representation as to the state of mind of—
(a)the person making the representation, or
(b)any other person.
(4)A representation may be express or implied.
(5)For the purposes of this section a representation may be regarded as made if it (or anything implying it) is submitted in any form to any system or device designed to receive, convey or respond to communications (with or without human intervention)
Look at the 'ingredients' of section 2: Fraud by false representation.
Do some of Baroness Uddin's representations about the flat in Maidstone not fit with these ingredients?
What about some of the 'flipping' claims, defining a house as a main or primary residence to one body and as a second residence to another.
I would not be surprised if some fraud charges come out of this - and so they should.
If I change my primary and secondary residences for capital gains avoidance but the inland revenue have evidence that I never actually moved, I would be prosecuted without a doubt.
Fraud
(1)A person is guilty of fraud if he is in breach of any of the sections listed in subsection (2) (which provide for different ways of committing the offence).
(2)The sections are—
(a)section 2 (fraud by false representation),
(b)section 3 (fraud by failing to disclose information), and
(c)section 4 (fraud by abuse of position).
(3)A person who is guilty of fraud is liable—
(a)on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum (or to both);
(b)on conviction on indictment, to imprisonment for a term not exceeding 10 years or to a fine (or to both).
(4)Subsection (3)(a) applies in relation to Northern Ireland as if the reference to 12 months were a reference to 6 months.
Fraud by false representation
(1)A person is in breach of this section if he—
(a)dishonestly makes a false representation, and
(b)intends, by making the representation—
(i)to make a gain for himself or another, or
(ii)to cause loss to another or to expose another to a risk of loss.
(2)A representation is false if—
(a)it is untrue or misleading, and
(b)the person making it knows that it is, or might be, untrue or misleading.
(3)“Representation” means any representation as to fact or law, including a representation as to the state of mind of—
(a)the person making the representation, or
(b)any other person.
(4)A representation may be express or implied.
(5)For the purposes of this section a representation may be regarded as made if it (or anything implying it) is submitted in any form to any system or device designed to receive, convey or respond to communications (with or without human intervention)
May not be aware of the full facts, but the implications of attempting to pay back money to the Inland Revenue in respect of a 'misclaimed' capital gains allowance could be construed as an admission of an attempt at tax evasion. Tax avoidance/evasion would appear to be something the current Government is apparently very keen to put a stop to (e.g. offshoring etc.)
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