Man (48) denies VAT fraud charges

A 48-year-old businessman is set to face trial before a jury early in the new year, accused of fraudulently evading paying VAT to the tune of more than £160,000 by submitting false repayment claims.

Scott David Rae, of Brynmawr, Leadenflower Road, Crieff, has denied two charges, said to have taken place at his potato merchant’s business, WDR Coupland Produce, East High Street, Crieff, between March, 2011, and November, 2012.

The trial has been fixed for a jury sitting which opens at Perth Sheriff Court on January 4.

It is alleged that between March 1, 2011, and May 31, 2012, at 52 East High Street - and elsewhere in the UK - Mr Rae was knowingly concerned in the fraudulent evasion of VAT amounting to £124,172 by submitting false VAT repayment claims to HM Revenue and Customs.

A second charge alleges that between June 1, 2012, and November 30, 2012, he fraudulently evaded paying VAT totalling £37,056.78 by the same means.

The trial is expected to last three-four days, depute fiscal John Malpass told the court this week. That was thanks to counsel for the accused“clarifying”various issues which had“significantly reduced”the number of prosecution witnesses the Crown needed to call.

The fiscal said they expected to call four Crown witnesses.

Mr Rae had his bail continued after appearing on indictment at a pre-trial hearing on Tuesday.