Two years for evading tax
A Perthshire potato merchant who blamed a “glitch” in his accounting system for a £160,000-plus VAT evasion scam was jailed for two-and-a-half years at Perth Sheriff Court.
The prosecution have now raised a Proceeds of Crime action against 48-eight-year-old Scott Coupland in a bid to claw back some of the cash which he dishonestly obtained more than four years ago.
Appearing for sentence on Wednesday this week first offender Coupland, of Leadenflower Road, Crieff, was unanimously found guilty last month of submitting two false tax repayment claims to HM Revenue and Customs.
A jury took less than an hour to convict the accused, who was the sole director of WDR Coupland Produce Ltd, which operated from business premises in East High Street, Crieff.
His legal representative, Michael Meehan QC, asked that the sheriff consider deferring sentence for four months so he could obtain a £20,000 loan from his brother to make “partial repayment” to HMRC.
But Sheriff William Wood noted that Coupland, who served as a retained firefighter for 18 years, pointed out they were now “four years down the line” - and restitution ought to have been made at an earlier stage.
“Given the amounts involved, only a custodial sentence would be appropriate.”
Coupland was found guilty of fraudulently evading paying VAT totalling £124,172 or thereby by submitting false repayment claims between March 1, 2011, and June 6, 2012.
He was also convicted of a second charge - this time involving around £37,056.76p.
That took place between June 1, 2012, and November 30, 2012.
He claimed his computer had “crashed” in 2011 and he lost vital information relating to his returns.
That led to him re-keying VAT information going back several years, resulting in wrong details being submitted.
If he had been aware of any wrongdoing, he claimed he wouldn’t have continued submitting his returns the way he had.
But the jury didn’t believe him - and he was led in handcuffs from the dock on Wednesday.
Depute fiscal Craig Donald asked
Scott Coupland is led from the court that the Proceeds of Crime action be continued for eight weeks.
That would allow inquiries to be made regarding a property which was owned by Coupland but subsequently transferred to his wife.
The Crown wants to find out whether the conveyancing took place for a financial consideration and, if so, where the cash went.
Coupland took over the potato business from his father in 2006 and had sole responsibility for the completion and submission of the VAT returns.
The court was told that after his business collapsed he now had three jobs – one as a joiner’s labourer and another as a supermarket delivery driver – in a bid to support his family.
HMRC compliance officer Chrystal Symons told the jury trial that their suspicions were aroused when Coupland claimed to have sold over £2million worth of potatoes in two months.
She said: “You would need to have a large company to be doing that amount of business.”
Tax officers subsequently obtained a search warrant and raided his premises on January 29, 2013, seizing computers, other IT equipment and documentation.
He subsequently avoided meeting VAT inspectors, on one occasion stating he had been stranded on a business trip to sell seed potatoes in Nigeria.
Imposing the jail term, Sheriff Wood said the accused actions indicated a “somewhat cavalier” attitude to corporate accounting.
He added: “This was a course of conduct in which you made seven false declarations over a period of 21 months - and you have shown no remorse.”
Meehan pointed out that two of the claims for VAT repayment hadn’t been made.
A testimonial was submitted from the Scottish Fire and Rescue Service, with his former watch manager speaking of his “reliability and punctuality.”
The Proceeds of Crime action was continued until April 5.
A remand prisoner tried to smuggle a mobile phone, along with a SIM card and battery, into Perth’s Edinburgh Road jail - concealed internally on his person.
But prison staff foiled the attempt after Bradley Long underwent a screening process, Perth Sheriff Court was told.
Depute fiscal Craig Donald said that he had been remanded to HMP, Perth, from the court on April 5 last year.
While in the reception area he was asked to sit in a chair - referred to as the “Boss chair.”
He explained: “It activates if the person has a mobile or other electrical device.
“It activated and at that stage he admitted he had a mobile phone in his rectum.”
The device, which was wrapped in “various layers of Clingfilm,” along with the card and battery, were handed over to a prison officer.
Long admitted having the prohibited items at the jail on April 5, 2016.
A solicitor explained a warrant had been issued for the accused and he had travelled up to Scotland to “hand himself in.”
He was subsequently remanded on April 5 but was subsequently granted High Court bail because his partner has severe health difficulties.
“He came to Scotland knowing he was likely to be remanded,” added the lawyer.
“He accepts responsibility for the offence and apologises to the court.”
Sheriff William Wood deferred sentence until March 8 as the accused has “other more serious matters” to be dealt with.
The sheriff added: “With some hesitation I am going to grant you bail.”
A teenager punched his brother on the face and then repeatedly kicked him on the head and body as he lay on the ground.
The violent attack took place after what was described as “a trivial matter” at the family home in Blair Atholl, Perth Sheriff Court was told.
Victim Blair Stephen was taken to Perth Royal Infirmary suffering from cuts to his nose and lip.
He also had a suspected broken nose and finger but X-Rays proved “inconclusive.”
Nine-teen-year-old Cameron Stephen, c/o The Old School, Pitlochry, had a Community Payback Order imposed when he appeared for sentence on Wednesday.
He will have to complete 120 hours of unpaid work within six months and will also be supervised by a social worker for a year.
He admitted assaulting his brother at Briar Cottage, Bridge of Tilt, near Blair Atholl, on November 16, 2015.
Depute fiscal Craig Donald said the incident took place around 6pm.
The complainer intervened in a bid to calm the accused down and he appeared to have taken him outside to the garden.
Blair Stephen fell to the ground after being punched and was then kicked.
Solicitor Billy Somerville said his client had been given the chance to go on Right Track, designed to keep youngsters out of trouble, but he hadn’t completed that.
Fortunately there were no fractures sustained by the victim.
“He’s lost a great deal and family contact is fairly minimal,” added the lawyer.
Imposing the Community Payback Order, Sheriff William Wood said he had “run the risk” of a jail sentence.
And he warned the accused if he didn’t comply with the order, prison was still an option.
A 33-year-old man unleashed a barrage of racial abuse at two police officers called to a disturbance in a Perth flat.
They discovered Dawid Armatys, of Crieff Road, in a drunken state, Perth Sheriff Court was told this week.
He immediately became aggressive and swore at PCs Ailsa Reid and Michael Greshon several times before stating: “I’m going to kill you.”
He then shouted: “You’re a f***ing Muslim” and asked: “Are you from Afghanistan?”
His drink-fuelled tirade continued as he told them “You’re f***ing Isis.”
He was warned if he didn’t be quiet he would be arrested.
But he replied: “I don’t f***ing care Mr you’re Syrian.”
As the officers arrested h i m , he lunged towards PC Greshon, taking hold of him by his stab vest.
Depute fiscal Craig Donald said the officers then applied handcuffs but he struggled with them before he was taken to the ground.
As he was escorted to a police vehicle, he threatened: “I’ll find you and kill you.”
After he was cautioned and charged, he apologised for his behaviour.
Armatys was ordered to complete 180 hours of unpaid work within six months as an alternative to a prison sentence on Wednesday.
He admitted shouting and swearing in a house in Stanley Crescent, Perth, on June 15 last year - and resisting the two officers.
Solicitor Pauline Cullerton said the accused had been asleep when police arrived.
He “responded badly” to being awakened but she insisted they were “empty threats.”
Sheriff William Wood told the accused: “This was an entirely needless incident.
“The police were only doing their job and the sensible thing would have been just to let them carry that out.
“Clearly if that conduct is repeated, you could expect a custodial sentence next time.”