Kirkby company director cost HMRC more than £50,000 in fraudulent VAT claims
A former Kirkby company director who cost HMRC more than £50,000 in fraudulent VAT claims has been told to count himself lucky he isn’t going to prison, a court has heard.
David Byard’s claims weren’t fraudulent to begin with but he lacked accounting skills and ultimately made nine fraudulent claims, said prosecutor Barnaby Shaw.
After claiming for a company called Byard Enterprises Ltd, between 2017 and 2019, he was visited by an HMRC investigator in January 2019.
He said it was a holding company, but it became apparent he couldn't provide any supporting material, and was given a warning.
But he continued to submit repayment claims for a software development company, called Byard Soft Ltd.
In total he claimed £122,000, and received £51,579 which is owed to the public purse.
Both companies, registered to an address on Station Street, Kirkby, were wound up in April 2020, Nottingham Crown Court was told.
Other companies directed by Byard include Bet on Dave Ltd, involved in computer games publishing, gambling and betting activities, according to Companies House, and Department Store One Ltd, involved in the sale of furniture, household goods, hardware and ironmongery.
Both companies were registered to the Ashfield Hub, Outram Street, Sutton.
Byard, of Garnon Street, Mansfield, denied any wrongdoing when he appeared before a court in September 2021, but pleaded guilty on the day of his trial in December 2023.
Kevin Waddingham, mitigating, said Byard, aged 38, has no previous convictions and has stayed out of trouble since the matter came to light.
He now works as a care assistant, “lives hand to mouth” while paying other creditors, and lives between his mother and his partner’s homes.
On Wednesday, Judge James Sampson told him it was a “sustained fraud on the Revenue,” which would have resulted in an 18-month sentence if it had gone to trial.
Byard received a 12 month sentence, suspended for 21 months, with 200 hours of unpaid work and 15 rehabilitation days. He was also disqualified from being a company director for the next six years.
“You can count yourself very lucky indeed,” Judge Sampson told him. “Tread carefully going forward.”