In the Magistrate’s Court Julian Webb admitted the offences and was ordered to perform 120 hours of community service as a direct alternative to six months in prison, concurrent for each offence.
The court was told that Webb, 56, of Les Hubits, St Martin’s, had not engaged with the Revenue Service since 2014, despite numerous prompts via letter and telephone calls.
He worked as a sole trader estate agent, running the agency Vision since 2013.
The court heard that his gross income over this period had been some £275,000. He calculated that he owed £6,014 in tax but the Revenue Service claimed £19,505. The sum was still in dispute. He had also been hit with a £10,000 surcharge by the authorities. Webb had paid £15,000 shortly before coming to court.
In interview, Webb said he lived with his mother and could not recall his income tax or social security numbers.
His mother had loaned him a significant amount of money and his company had also been in trouble with the Guernsey Registry for failing to file returns.
The court was told that he had engaged with the Revenue Service since his arrest.
Prosecuting officer Luke Meyer said the States was concerned that the defendant had buried his head in the sand when it came to taxes, and the message this sent to society.
Defending, Advocate Samuel Steel said his client’s offending had been born out of negligence, though Judge Marc Davies said he rejected that. He said that Webb, as a businessman, knew his obligations.
Advocate Steel said his client had not made a deliberate attempt to hide income or to deprive the public purse.
His business had been struggling and for some of the years he would not have owed any tax. He did not lead a life of luxury.
Judge Davies said a serious aspect of the defendant’s offending had been the repetition but he accepted it had not made him any money or caused a significantly large debt to society. He had no previous convictions.
The fact that he had paid £15,000 before coming to court had been significant when it came to the decision on sentencing.
