Round-up of court cases heard at Forfar

The trial of two men over an alleged five-figure VAT fraud has been put off for the third time.

Kenneth Ayre and Kenneth James Paul Ayre are being prosecuted under the Value Added Tax Act 1994.

The charge against them alleges that between January 28 2013 and September 30 2016 at Angus Autokayre, Matthew Kerr Place, Arbroath, and elsewhere both accused were knowingly concerned in the fraudulent evasion of VAT amounting to £22,700.41, in that they made false returns to HMRC and did not declare all transactions which were subject to VAT.

Kenneth Ayre, 52, is of Gallowshade Road, Forfar, while Kenneth James Paul Ayre, 29, lives at Dishlandtown Street, Arbroath.

Sheriff Kevin Veal was told that the total sum involved had now been paid back.

He continued the matter to April 17.

A Forfar man has had his sentence deferred for reports and an electronic tag assessment after admitting a racially aggravated festive season breach of the peace.

Lee Hogg appeared before Sheriff Kevin Veal and admitted that on December 29 at Viewmount in Forfar that he behaved in a threatening and abusive manner, repreatedly shouted and swore, uttered threats of violence and racial remarks, refused to desist and struggled violently with police officers.

The court was told 26-year-old Hogg, of Gallowshade Road, Forfar, is currently awaiting sentence on other matters.

Sheriff Veal said in light of the accused’s record the case would require a criminal justice report to be prepared.

A Restriction of Liberty Order assessment will also be made available to the court when Hogg returns for sentencing on March 15.

Rory Mitchell, 23, of Christies Lane, Montrose, had sentence deferred until March 22.

Mitchell admitted to sending messages of a grossly offensive, obscene or menacing character to his former partner between February 2 and 3, threatening to kill her and others.