Part way through a High Court hearing on appeal against convictions for tax fraud, Keith Jaques abandoned his appeal. This after the sitting judge pointed out his appeal had no chance of success. Continuing the appeal hearing raised a risk of Inland Revenue asking for a heavier sentence since the lower court judge had said Jaques avoided prison on conviction by the narrowest of margins.
In 2024, Jaques was convicted of eight tax offences spanning tax years 2013- 2015 and 2019-2020. This arose from his failures to fully report cash income from his food services business, failure to account for GST and failures to forward employee PAYE deductions.
He sold donuts and other refreshments at large sports events in Wellington, Hamilton and Auckland. Inland Revenue said some $800,000 income was not reported for tax.
After a two week lower court hearing, the trial judge sentenced Jaques to twelve months home detention; credit was given for Jaques remorse, admission that tax fraud undermined trust in New Zealand’s system of tax collection, and the judge’s assessment of Jaques’ prospects of rehabilitation.
On appeal, Jaques challenged his convictions on grounds that the trial judge had been confused about that part of business where he traded as a sole trader and other parts where he traded as a company.
Jaques represented himself on appeal.
Early in the appeal hearing, Justice Boldt explained to Jaques why his appeal could never succeed. Convictions would stand, regardless of whether he was trading as a sole trader or company.
Jaques elected to withdraw his appeal.
Jaques v. Inland Revenue – High Court (1.10.24)
25.002