HMA v ISRAR UL HAQ JAVID

At the High Court in Edinburgh Lord Uist sentenced Israr Ul Haq Javid to five years imprisonment after he was found guilty of tax evasion.

On sentencing Lord Uist made the following statement in court:

“You were convicted by unanimous verdicts of the jury, and on the basis of overwhelming and uncontradicted evidence, of two charges of fraudulent evasion of value added tax. These were clever and calculated frauds carried out in a determined manner through the vehicle of a sham limited company and the forging of invoices. You were thus able to obtain an enormous amount of money without honestly earning it and apply it to your own purposes. I have to make it clear to those who defraud the Exchequer by engaging in this type of crime that they face significant prison sentences when brought to justice.

You are now 43 years old and have no previous convictions. You continue to deny your guilt despite the evidence against you and the verdicts of the jury. I have considered the terms of the social enquiry report and all that has been said on your behalf in mitigation.

The maximum sentence set by Parliament for each of the charges of which you were convicted is 7 years imprisonment. On charge 1 the sentence which I impose is 3 years imprisonment. On charge 2 the sentence which I impose is 5 years imprisonment. These sentences will be concurrent and run from 9 August 2011.

I shall also make a disqualification order against you under section 2 of the Company Directors (Disqualification) Act 1986 for a period of 10 years from today’s date”.