[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	Jersey Unreported Judgments
You are here: BAILII >> Databases >> Jersey Unreported Judgments >> 1999/140 - AG v Emporium Hair Salon and MacFirbhisigh [1999] UR 140 (6 August 1999) URL: http://www.bailii.org/je/cases/UR/1999/140.html Cite as: [1999] UR 140

[New search] [Contents list] [Help]

ROYAL COURT

(Samedi Division)

6 August 1999

Before: Sir Philip Bailhache, Bailiff, and

Jurats Potter and Le Breton

AG

v

Emporium Hair Salon Ltd;

Niall Iain MacFirbhisigh;

June MacFirbhisigh (née Hislop);

Emporium Hair Salon, Limited.

1 count of contravening Article 36(1) of the Social Security (Jersey) Law 1974 by failing to pay Social Security contributions in respect of persons in their employ, during Contribution Quarter ‘A’ of 1999.

14. I. MacFirbhisigh, J. MacFirbhisigh:

1 count of consenting/conniving at the said failure.

Plea: Facts admitted.

Details of Offence:

Failure to pay contributions for ‘A’ Quarter of 1999 in respect of 9 employees. Previous conviction in Magistrate’s Court re the Company for the same offence in September 1998 - £250 fine. History of non-compliance. Been sued for ‘D’ Quarter of 1998. Most recent schedule not submitted. Payment for ‘D’ Quarter 1998 and ‘A’ Quarter 1999 still outstanding.

Details of Mitigation:

Company in financial difficulties. About to be declared en désastre. Mr & Mrs MacFirbhisigh married with three children and numerous commitments in the way of guarantees. They were negligent rather than conniving.

Previous convictions: None.

Conclusions:

Emporium Hair Salon, Ltd: £300 fine, with £100 costs.

N.I. MacFirbhisigh: £500 fine. £100 costs, or 1 month imprisonment in default of payment.

J. MacFirbhisigh: £500 fine. £100 costs, or 1 month imprisonment in default of payment.

Sentence and observations of Court:

Emporium Hair Salon, Ltd: £1000 fine with £10 costs.

N. I. MacFirbhisigh: £200 fine with £25 costs, or 1 week imprisonment in default of payment.

J. MacFirbhisigh: £200 fine with £25 costs, or 1 week imprisonment in default of payment.

Tantamount to fraud on employees; serious matter. Fine for company too low: director’s rôle is different: they negligently contributed to failure of company - lesser responsibility.

Advocate S E Fitz, Crown Advocate;

Advocate S J Young for Emporium Hair Salon Ltd.,

14. I. Macfirbhisigh; and J. MacFirbhisigh.

JUDGMENT

THE BAILIFF: The Court wishes to emphasise that which it has said on many previous occasions, which is that the failure to pay social security contributions at the proper time is a serious matter. Contributions are deducted by an employer from an employee’s wages, and the failure to pay over those contributions to the Social Security Department at the proper time is indeed tantamount to fraud.

For that reason we have reached the conclusion that the fine moved for by the learned Crown Advocate in relation to the company is too low, and we therefore impose upon Emporium Hair Salon Limited - having regard to the history of failure to comply with the law, and having regard too to the level of contributions deducted by it - we impose a fine of £1,000 and in addition we order the company to pay £100 by way of costs.

So far as the directors of the Company are concerned, the responsibility is different. Mr & Mrs MacFirbhisigh admitted to being responsible for having negligently contributed to the failure by the company to meet its obligations. It is a lesser responsibility and the level of fine should reflect that lesser responsibility. We consider, having regard to all of the factors in this case that there is no distinction, as rightly found by the Crown Advocate, between the respective responsibilities of Mr & Mrs MacFirbhisigh, but we impose on each of them a fine of £200 or in default one week imprisonment, and we order each of them to pay costs in the sum of £25. We will order that Mr & Mrs MacFirbhisigh should each be allowed to pay their fines at the rate of not less than £50 per month. The first payment will be made by 1 September 1999.

Authorities

AG -v- Information Management Systems (25 October 1996) Jersey Unreported.

AG -v- Rowency Holdings Ltd (21 February 1997) Jersey Unreported.

AG -v- Davies (5 September 1997) Jersey Unreported.

AG -v- Pinewood Home Furnishings Ltd, and Trenear (14 November 1997) Jersey Unreported.