Company director and accountant face tax dodging charges
A company director and an accountant have appeared in court in connection with allegations they hatched a scheme in Angus to con the taxman out of nearly £80,000.
Accountant Kevin Sinclair, 65, and director David Paterson, 53, appeared in private at Perth Sheriff Court.
They faced charges of falsifying VAT returns to evade paying tax.
The duo, along with a third accused, face charges relating to a total of £77,979 being falsely reclaimed from HM Revenue and Customs.
Paterson, from Scone, and Sinclair, from Glasgow, are alleged to have been “knowingly concerned in taking steps with a view to fraudulently evading VAT”.
It is alleged the duo planned to falsify invoices for Perth-based property maintenance company Corriedale Contracts.
According to prosecutors, they did this with a view to obtaining VAT repayments.
The scheme was allegedly planned at Sandyford Farm, Kirriemuir, between September 17 and December 4 2014. Paterson and Sinclair are alleged to have falsified returns for the company between October 25 2013 and December 4 2014.
The charges state they did this with the intention of fraudulently evading £37,010 VAT.
They are alleged to have carried out another similar con.
The authorities say this took place between August 15 2014 and August 18 2015.
It is alleged this was to evade paying £20,484.91 in VAT.
The third accused in the case is Harold Dowling, 35.
All three men are alleged to have been knowingly concerned in VAT fraud at Dowling’s address in Newbridge between October 1 2014 and July 7 2015.
That charge related to the repayment of £20,484.91.
The trio have all appeared in private.
The case against them has been continued for further examination.
They made no plea or declaration and all were released on bail pending further inquiries.