A Dundee man is accused of a £90,000 tax fraud over five years.
Christopher Cook, 45, of Taypark, Dundee Road, Broughty Ferry, denies making false claims for PAYE of employees, claiming tax repayments and not declaring his true taxable income to HMRC.
Cook appeared at Dundee Sheriff Court accused of four charges relating to the period between April 6, 2009 to April 5, 2014.
He denies that between April 6, 2009 and April 5, 2010, at his home address and elsewhere unknown, he was knowingly concerned in the fraudulent evasion of income tax, submitted false documents to HMRC on behalf of a company called Vernonblues Limited to reclaim Pay As You Earn tax for three employees to the value of £5,973.42.
He also denies that between April 6, 2009 and April 5, 2014, at the same place and elsewhere, he submitted false self-assessment tax returns to HMRC for the purpose of claiming income tax repayments to which he was not entitled and obtained £2,602 and attempted to obtain £6,293.
He further denies that between the same two dates, at the same place and elsewhere, he did not declare his true taxable income to HMRC and evaded paying £40,363.80; and did not declare his true taxable income to HMRC and evaded paying £35,537.34 in National Insurance contributions.
He is due to appear in court again on February 20, 2018.
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