BAKERY OWNER COOKED THE BOOKS

Jail threat after trying to con HMRC of £60k in VAT dough

A baker who fraudulently claimed back £60,000 in VAT was left feeling deflated when told he’s facing the prospect of jail.

Derek Higgins, 54, owner of wellknown former Monklands bakery, Higgins and Cushley, admitted his deception at Airdrie Sheriff Court last week.

Higgins, of Kintyre Crescent, Plains, pled guilty to being y in the fraudulent evasion of Value Added Tax of £60,000 between June 2011 and September 2013.

He admitted submitting false VAT returns to HMRC and receiving

the cash into his bank account.

Prosecutor Gordon Crawford told the court : “Higgins and Cushley was a bakery in this area for many years.

“Mr Higgins’ mother died in 1997, but the registration was never changed over.

“In May 2011 the bakery was sold to Morton’s Limited. After this Mr Higgins submitted a further 10 VAT returns to Her Majesty’s Revenue and Customs and was repaid £60,000 by HMRC into his bank account.”

“It was a non- existent business, which came to the attention of HMRC and an investigation began”, added Mr Crawford.

“He first appeared in private at this court on September 17, 2015, when the matter was continued for further enquiries and he was granted bail.

“Basically this was an input VAT fraud.”

Defence lawyer, Luke O’Curry said: “In respect of repayment equity has been identified which will be sold to make the repayment in full.”

Sheriff Derek O’Carroll told Higgins: “A custodial sentence is uppermost in my mind, but before sentence I will require a report. All options remain open to the court.”

Higgins maintained his not guilty plea to claiming £11,392, of VAT he was not entitled to. The offence was alleged to have happened at his home on December 2, 2013. His plea was accepted by the Crown.

The sheriff, who deferred sentence until December 12, called for a criminal justice social work peport, and a restriction of liberty order assessment. Higgins was released on bail.