Sentencing — theft by a person in a special relationship — power of attorney — R v Varjan CA97/03, 26 June 2003 — Tainsh v Police [2023] NZHC 2768 — R v Whelan [2018] NZDC 23517 — R v Fay DC Christchurch CRI-2005-009-1894, 5 April 2006 — McGregor v R [2015] NZCA 565 — Police v Teina [2015] NZDC 5037 — Love v R [2017] NZCA 265 — R v Williams [2021] NZHC 3301 — R v Grant [2020] NZHC 98 — Hessell v R [2010] NZSC 135, [2011] 1 NZLR 607 — Anderson v Police [2023] NZHC 2644 — Williams v Police [2018] NZHC 732 — R v Pian [2020] NZHC 2724 — Zhang v R [2022] NZCA 267 — McMahon v New Zealand [2017] NZHC 78 — Wilton v Police [2015] NZHC 427 — New Zealand Police v Morris [2016] NZDC 7208 — R v Jones [2016] NZHC 1660. The defendant appeared for sentence on six representative charges of theft by a person in a special relationship. Operating under a power of attorney, she had stolen almost $1 million from her elderly mother. The defendant had transferred her mother's money into her own bank accounts, and had used her mother's bank cards to make purchases and to pay her own bills. The defendant had offended on 164 separate occasions over a three-year period. The offending meant that the defendant's brother received significantly less inheritance than he was entitled to; however the brother ultimately received his full inheritance via a Deed of Family Arrangement. The Court listed the aggravating features as being breach of trust, vulnerable victim, the magnitude of the offending, premeditation, and offending motivated by greed. The start point for sentence was five and a half years' imprisonment. This was uplifted by five per cent for the defendant's previous fraud conviction, but there were also reductions for guilty plea, payment of reparations, and psychological factors. The final sentence was three years and two months' imprisonment. Judgment Date: 18 October 2024