AN accountant and former church warden who gave false information to tax officials – in a move that ultimately cost a client more than £25,000 in backdated tax and penalties – has avoided jail.
The Royal Court instead handed former GS Limited director John Asplet (61), who was said to have not personally benefited from his crime and self-reported to the Institute of Chartered Accountants of England and Wales, 180 hours’ community service.
He was also ordered to compensate his client.
Jurats heard on Tuesday morning that, while acting as an accountant for A&C Ventilation, Asplet submitted false accounting records to reduce how much GST they would have to pay – but left his client in the dark about it.
Crown Advocate Mike Preston, prosecuting, said that A&C had “grown a thriving business over the last few years”, but that its director was “not a person who understood accounts and the intricacies of tax”.
A&C had therefore “placed its faith and trust” in Asplet.
After A&C was asked to register for GST because they had reached the GST threshold, Asplet stopped copying them into communications with Revenue Jersey.
An email from Revenue Jersey told Asplet that A&C should have registered for GST – but the company’s director, Alan Humphreys, was never told and only saw the letter for the first time when he was interviewed by police, the court heard.
“Mr Humphreys gave evidence at trial that this all came out of the blue,” Advocate Preston said.
“He wanted to pay his taxes and, as far as GST was concerned, he registered so that he could charge his customers GST and pass it on. It would make no difference to Mr Humphreys at all.”
The court heard how Revenue Jersey officers asked for detailed accounts for A&C and how Asplet provided some accounts and told officers he was finding errors made by the business.
Meanwhile, he also changed the date on one invoice without explanation.
Advocate Preston said: “The defendant knew that he was in a position of trust, a position that he abused.”
When the matter came to court, Asplet denied the charges against him and was found guilty following a Royal Court trial in June.
While Advocate Preston told the court that Asplet did not have the advantage of a guilty plea or “what might be considered genuine remorse”, Advocate Giles Emmanuel, defending, pointed to “numerous” positive references and noted that their authors were in court to support the defendant.
Advocate Emmanuel also spoke of Asplet’s community involvement, explaining that he was previously the church warden at St Helier’s Town Church and a pilot driver for long-distance swims.
He added that GS Limited had now put into place “checks and balances”.
The case was the first of its kind to be heard and sentenced by the Royal Court, who decided to hand Asplet the equivalent of a year’s imprisonment in community service.
He was also ordered to compensate his client £26,887 at a rate of £500 a month – a rate which will be reviewed in court within the next four weeks.
The Bailiff, Sir Timothy Le Cocq, was presiding, with Lieutenant-Bailiff Robert Christensen and Jurat Elizabeth Dulake. The court reserved its sentencing reasons, and said these would be handed down in writing at a later date.
