A Highland businessman overcharged a client by £18,500 after including VAT on his invoices when his business was not registered for the tax.
Inverness Sheriff Court heard yesterday that 60 year old Michael Sharp, of Laggan, billed the Scottish Woodland Trust over a two year period between February 2008 and March 2010 for work he carried out for them.
But the court was told that Sharp’s business had previously been sequestrated and when he resumed trading he used his old VAT number on the invoices when he was not authorised by HMRC.
He admitted the offence under the VAT Act and was given six months to raise funds to make restitution.
Sheriff Gordon Fleetwood told defence solicitor Shahid Latif that in his opinion the funds should be repaid to the Trust rather than HMRC. He added that a decision on that would be made on July 12 when Sharp re-appears for sentence.
Mr Latif said that his client was now “up to date and in good standing” with HMRC.