Challenge to termination ruling. Sections 1 and 3 of the Fraud Act 2006 create an offence of fraud by dishonestly failing to disclose, with intent to make a gain for oneself or to cause a loss to another, information which the defendant is under ‘a legal duty’ to disclose. The particular question in this case is whether the defendant here was, for council tax purposes, under a legal duty to disclose to the relevant local authority (in this case Hertsmere Borough Council) the fact of her residence at a particular address. The trial judge ruled that she was not under a legal duty of notification in this respect.
Citations:
[2019] EWCA Crim 209
Links:
Jurisdiction:
England and Wales
Crime
Updated: 28 May 2022; Ref: scu.634190