A Falkirk man is to face trial, accused of a £24,000 tax fraud.
Dean Halliday, 31, is accused of being knowingly concerned in the fraudulent evasion of income tax by repeatedly submitting false and inaccurate self-assessment tax returns.
It is alleged that his returns, submitted between April, and August 2017, included submissions that he had prepaid more tax than he had, and that he had incurred more business expenses than he had, and that he thereby obtained a tax refund of £18,000 to which he was not entitled, and that he attempted to obtain a further tax refund of £6000 to which he was not entitled.
Halliday, of Langlees, Falkirk, denies the charge.
At a procedural hearing at Falkirk Sheriff Court solicitor-advocate Martin Morrow, defending, asked for Halliday's trial, originally set for next Monday April, 26, to be postponed.
He said that the "first part of a rainforest" of evidential disclosure had arrived at his office from the prosecution only on Friday.
He added: "And there's more to come."
The Crown concurred with the request for more time, and on joint motion Sheriff Derek Livingston postponed next week's trial to a new date of September 24th (2021), when Halliday was ordained to appear.
He was also ordered to appear at a further procedural hearing, on September 6th.
