In cases of sustained and deliberate social security fraud, imprisonment is the ordinary starting point but deterrence cannot be treated as paramount to the exclusion of rehabilitation, mercy and leniency. A case need not exhibit 'exceptional' features before a court can properly refrain from ordering imprisonment to be served. There is no reason to treat revenue fraud (including taxation fraud) less strictly than social security fraud. The making of reparation is an important mitigating factor that must be acknowledged positively in the sentencing process.
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