A former Perthshire potato merchant who was jailed for tax evasion has now been ordered to pay £76,500 to the public purse.
The Crown and Her Majesty’s Revenue and Customs (HMRC) pursued Scott Coupland, 48, of Crieff, in a proceeds of crime action following him being sentenced to two years and six months in February last year, following a trial at Perth Sheriff Court.
HMRC have said Coupland “falsely inflated” his business expenses by 2,000% to claim VAT he wasn’t entitled to.
A jury had found him guilty after trial at Perth Sheriff Court of knowingly submitting a false VAT claims to HMRC and fraudulently evading VAT totalling £124,172 between March 3 2011 and June 6 2012.
The jury also found Coupland guilty of being knowingly concerned in the fraudulent evasion of a second sum, amounting to £37,056.78, between June 1 2012 and November 30 2012, by submitting false VAT repayments. Coupland had denied both charges.
Following the trial, Sheriff William Wood had told Coupland he had shown “no remorse” nor made any effort to pay back the money owed to HMRC.
On Friday, HMRC welcomed the decision to grant the £76,500 proceeds of crime action.
Cheryl Burr, assistant director of HMRC’s fraud investigation service, said: “Coupland has already been jailed for his criminal actions, but even following a conviction our work doesn’t stop.
“He showed no regard for honest businesses by using the VAT repayment system to fund his lifestyle and now we will recover a large proportion of the profit he made from his crime, securing these funds for the public purse.
“We also have the authority to secure any future assets up to the benefit of the fraud.”
She continued: “Coupland submitted a series of false VAT returns to HMRC while he was director of WDR Coupland (Produce) Ltd. He claimed his overheads were more than 20 times higher than they actually were to receive £160,000 in VAT repayments he wasn’t entitled to.”
Monies recovered in Scotland under the provisions of the Proceeds of Crime Act are surrendered to the Scottish Consolidated Fund and subsequently repaid to the Scottish Government.
