An Aberdeen businessman has been warned he faces prison after pleading guilty to tax evasion totalling more than £350,000.
Raymond Esslemont, 70, was too sick to appear in person at Aberdeen Sheriff Court today but admitted four charges of conning the authorities between 2006 and 2019.
The pensioner admitted failing to pay nearly £262,000 in income tax payments and more than £88,000 in national insurance contributions.
Esslemont’s wife, Irene, who was originally his co-accused on two charges, pleaded not guilty and this was accepted by The Crown Office.
The offences are said to have been committed at Russell Road in Aberdeen, Fish House in the city’s Old Ford Road and elsewhere.
Esslemont’s solicitor, Liam McAllister, informed the court today that his client may be too sick to appear for sentencing, claiming this was a “unique situation”.
Accused evaded hundreds of thousands in tax
Esslemont admitted one charge of failing to pay £114,182.68 in income tax between January 6 2006 and August 5 2011.
During this time, Esslemont additionally failed to pay £31,718.18 of income tax in respect of his employees.
He also entered a plea of guilty to being concerned in the fraudulent evasion of national insurance contributions totalling £39,846 in respect of his employees over the same period.
Esslemont also admitted that between August 5 2011 and April 5 2019 he failed to pay an additional £96,824 in income tax and £19,099 in relation to his employees.
The final charge states that over the same period Esslemont failed to pay £17, 615 of national insurance contributions in relation to himself and £30,904 with respect to his employees.
The total combined amount of tax evaded was £350,188.
‘I have never had a situation like this’
Defence agent Liam McAllister conceded that “these are considerable quantities of money over a considerable period of time”.
However, he cast doubt on whether Esslemont would be fit to attend court for sentencing due to suffering from a chronic lung condition.
Mr McAllister stated that Esslemont is “essentially housebound” and that his condition has shown no likelihood of improving.
“This is a unique situation. I have never had a situation like this,” he said.
Sheriff Morag McLaughlin stated that Esslemont “should be appearing for these are serious offences”.
She added that the court’s “first consideration” in sentencing “will be custody”.
Sheriff McLaughlin deferred sentence on Esslemont, of Margaret Place, Aberdeen, until next month in order for reports from Esslemont’s GP and lung specialist to be provided ahead of sentencing.
She also called for a criminal justice social work report and a restriction of liberty order assessment to be carried out.
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