Tax Collection and Management (Wales) Act 2016 section 155

Double jeopardy

Section 155 prevents a person from being penalised twice for the same conduct by ensuring that a civil penalty cannot be imposed where a criminal conviction has already been obtained.

• A person cannot face both a criminal conviction and a civil penalty for the same conduct under the Act.
• If a person has already been convicted of a criminal offence in relation to particular conduct, no penalty under the Act can be imposed for that same conduct.
• This reflects the well-established legal principle of double jeopardy — that no one should be punished twice for the same wrongdoing.
• The protection applies regardless of the type of penalty that would otherwise have been due under the Act.