It was wrong to imprison a company director for non-payment of pension contributions required to be made by the company where such amounts had been deducted from wages for this purpose, save in the presence of a fraudulent evasion. There was already a civil penalty imposed, and new legislation was to replace the offence of late payment with and offence of fraudulent evasion.
Citations:
Times 24-Nov-1999
Statutes:
Jurisdiction:
England and Wales
Criminal Sentencing, Financial Services, Company
Updated: 05 May 2022; Ref: scu.85233
