VAT scam director avoids jail

A company director who admitted a £20,000 VAT scam, has avoided a jail sentence.

A court was told Nicola Campbell’s business had collapsed following the death of her partner and she had been forced to trade her luxury home for a room in a relative’s house.

Campbell, 54, formerly of Murdocairnie Farmhouse, Cupar, but now living in Perth, appeared for sentencing at Dunfermline Sheriff Court.

She previously admitted that between January 1 2010 and December 31 2014, she fraudulently evaded £20,000 of VAT by repeatedly submitting claims for repayment of the tax on non-qualifying transactions and on transactions which had not taken place.

Defence solicitor Graham Basten said his client was a director with Business Support (Scotland), set by her late partner. Mr Basten said he was the “driving force, the bread-winner and the income generator” in the business and his client had struggled to cope following his death.

He said her fortunes had declined from having an expensive property in Saline to living in a room in Perth.

The solicitor said his client recognised a custodial sentence would be considered but asked for time for her to find work and start repaying the money.

Sheriff Craig McSherry deferred sentence until September 5, but warned: “If no steps have been taken by then a custodial sentence is highly likely.”