A criminal investigations officer looking into an alleged VAT fraud of more than £160,000 by a Perthshire potato merchant disclosed how court orders were obtained to look at bank accounts and to search business and private premises.
On the second day of the sheriff and jury trial concerning Scott Coupland, of Leadenflower Road, Crieff, Catherine Johnson, 48, told Perth Sheriff Court the case against the accused had been passed on to her by local VAT compliance officers as they had “concerns” about some repayments .
Miss Johnson, who has been a criminal investigations officer with HMRC since 2008, told depute fiscal John Malpass that a production order had been obtained from the court in order to look at Coupland’s accounts with the Royal Bank of Scotland in London. She added that a search warrant was then granted to allow HMRC to search both Coupland’s business premises and home in Crieff.
“I had legal powers to detain Mr Coupland and he was taken to Perth Police station to be interviewed with regard to the VAT allegations on January 29, 2013,” she said.
Four tapes detailing the interview were due to be played to the court on Tuesday but it was decided this could only be done if members of the jury were given transcripts of the recordings. As a result, the tapes should be heard in court on Wednesday.
Earlier, Chrystal Symons, 59, a compliance officer with HMRC, had confirmed to Michael Meehan QC, representing Coupland, that she didn’t know if the Government body’s VAT computer system automatically added up a column on electronic VAT returns submitted by businesses.
The court was then shown a VAT return submitted by Coupland, a sole director with WDR Coupland (Produce) Ltd for the period March 1 to May 31, 2011, which indicated a net figure of £21,534.26 was paid by HMRC to the businessman as a repayment.
Mr Meehan also produced a VAT document for the period running from September 1 to November 30, 2011, which stated a net figure of £27,668.66 was paid by HMRC as a repayment. And another VAT return was shown to the court, covering the period from December 1, 2011 to February 29, 2012, that showed a repayment of £28,175.34 to WDR Coupland (Produce) Ltd.
The QC stated that all these repayments covered the first charge against Coupland.
Ms Symons had told depute fiscal John Malpass that an entry in Coupland’s business bank account dated April 18, 2012, of a payment to Morrison’s Academy of £2,309 would usually be in that person’s own private bank account.
And she claimed that a figure of £25,236.03 in an automated credit listing in Coupland’s business bank account dated June 11, 2012, was a very “high” repayment.
Coupland, 48, denies knowingly submitting false VAT claims to HMRC and fraudulently evading VAT totalling £124,172 at an address in East High Street, Crieff, between March 1, 2011 and May 31, 2012.
He also pleads not guilty to 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.
The trial, heard before Sheriff William Wood and a jury, continues.
