A judge may decide to publish a statement after passing sentence on an offender in cases where there is particular public interest; where a case has legal significance; or where providing the reasons for the decision might assist public understanding.
Please note that statements may include graphic details of offences when it is necessary to fully explain the reasons behind a sentencing decision.
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When deciding a sentence, a judge must deal with the offence that the offender has been convicted of, taking into account the unique circumstances of each particular case. The judge will carefully consider the facts that are presented to the Court by both the prosecution and by the defence.
For more information about how judges decide sentences; what sentences are available; and matters such as temporary release, see the independent Scottish Sentencing Council website.
Read more about victims of crime and sentencing.
HMA v James McGee
May 16, 2022
On sentencing Sheriff Mactaggart made the following remarks in court:
"Mr McGee, you were found guilty of charges 1, 2 and 3 on this indictment after many days of trial.
These charges, individually, and indeed when taken together, are very serious indeed.
You used your professional knowledge as a former HMRC officer, to defraud the very organisation you represented in that capacity. Your actions, along with others resulted in a not insignificant loss to the Treasury and, therefore, to the public. This fraud was carefully planned and executed by you and others. Thereafter you along with others were involved in the laundering of the money you defrauded from HMRC and indeed, you alone were responsible for the setting up and controlling of an online betting account in the name of a deceased man, the purpose of which was again to launder money fraudulently obtained.
I have taken into account all that has been said on your behalf in mitigation, your lack of any criminal record, your age, the references presented on your behalf and your charitable work. I have also taken into account the terms of the Criminal Justice Social Work Report.
That being said, I have come to the view that the only appropriate sentence for these offences is a custodial one.
On charge number one you will be sentenced to 24 months imprisonment. On charges two and three you will be sentenced to 30 months imprisonment on each charge. In respect of all these sentences I have taken into account the serious organised crime aggravation in arriving at those sentences so no additional sentence is imposed in respect of that. These sentences will run concurrently and from today."