"Elliott’s actions cheated the exchequer out of significant sums of money, which funded a lifestyle well beyond her legitimate income."
Avril Jane Elliott pleaded guilty to submitting a string of fraudulent VAT returns between 2008 and 2013, when she appeared at Edinburgh’s Sheriff Court on 7 July. HMRC says these fraudulent returns "wildly overstated" her business expenses, resulting in her receiving £275,000 she wasn’t entitled to.
Cheryl Burr, Assistant Director, Fraud Investigation Service, HMRC, said: “Elliott’s actions cheated the exchequer out of significant sums of money, which funded a lifestyle well beyond her legitimate income. She thought she’d found a way to exploit the tax system, putting her own greed above funding vital public services.
“Most people pay the tax they owe, when they owe it, but a small minority think they are above the law. No matter how well resourced someone is, nobody is beyond our reach."