Tax fraud — PAYE — aiding and abetting — sentencing. The defendant appeared for sentence on 29 charges of aiding and abetting three companies, of which the defendant was an owner and director, to apply PAYE and other deductions for a purpose other than payment of tax. Over a four and a half year period, between January 2010 and July 2014, the companies did not make payment of deductions totalling in excess of $680,000. The court took into account two salient features: the first was that the amount of default was only about 20 per cent of the payment obligations of the companies over the period; and the second, that Inland Revenue would not permit the sale of the businesses. The defendant was sentenced to community detention for a period of 6 months, 300 hours community work, and reparation in the sum of $20,000 payable on the date of the decision. Judgment Date: 26 January 2018