Com­pany direc­tor and ac­coun­tant face VAT fraud charges

The Courier & Advertiser (Perth and Perthshire Edition) - - NEWS -

A com­pany direc­tor from Scone and an ac­coun­tant have ap­peared in court in con­nec­tion with al­le­ga­tions they hatched a scheme 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, are ac­cused of 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 a 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.

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