Confiscation order for VAT fraud director

50 year old Avril Elliott was jailed for two years in 2016 after she admitted a charge of fraud.

Elliott’s construction company, Scothouses Ltd, got into financial difficulty when three properties, built in East Kilbride, failed to sell and loans which had been taken out by the business could not be repaid.

The company director submitted false VAT claims to HMRC worth £275,000 and used the money to pay interest on the loans.

A confiscation order for £188,256 was made at Edinburgh Sheriff Court today.

Procurator Fiscal for Specialist Casework, Liam Murphy, said: “Avril Elliott took advantage of the VAT system to use public funds when her business got into financial difficulty.

“Not only has she served a prison sentence but she will now have to repay a significant amount of money she falsely claimed.

“In cases such as this, prosecution of a criminal offence does not mean the end of our involvement. We will use the laws available to us to ensure money obtained through crime is confiscated from those who do not deserve it and reinvested into the community.”

Cheryl Burr, assistant director, Fraud Investigation Service, HMRC, said: “Elliott thought she’d found a way to exploit the tax system to fund her own lifestyle and has already paid the price for that with a prison sentence.

“Our work doesn’t stop at conviction. We will always seek to recover the profits criminals make from tax evasion and secure these funds for our vital public services.”