Ross Elliott, from Stoke-on-Trent, claimed that between January 2008 and October 2010 he was working as an electrical contractor for a number of large building companies. He submitted hundreds of fake invoices to reclaim VAT.
Mike O’Grady, assistant director of criminal investigation at HM Revenue & Customs (HMRC) said: “Elliott stole this substantial sum of money purely to line his own pockets. His abuse of the VAT repayment system was carried out over a sustained period of time and involved a high degree of planning. Our evidence showed he had little or no lawful trade since 2007.”
On sentencing, His Honour Judge Styler said: “This is a serious matter. You have defrauded HMRC of £370,000, a sizeable sum of money, over two and a half years. The paperwork required detailed forgery of documents, itemised electrical equipment, fictional purchases and contracts, showing considerable professionalism. The amount and the period were substantial and involved a high degree of planning and sophistication.”
HMRC ran a voluntary campaign in 2012 inviting electricians to come forward and pay any outstanding tax and interest they owed, in return for receiving a lower penalty. The Electricians Tax Safe Plan raised more than £2.2m from more than 260 disclosures.
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