A MOTHER and son are set to go on trial later this month after denying a string of fraud offences and possessing criminal property.

Both are accused of four offences – including three of fraud – allegedly committed between December 2018 and July 2020, including false VAT returns worth more than £100,000.

Antony Gribbin, 43, and Elizabeth Gribbin, 75, both of Leaventhorpe Hall in Thornton Road, Thornton, appeared before Bradford and Keighley Magistrates’ Court on Friday, January 28.

Along with allegedly claiming £100,000 in VAT repayments, they also stand accused of sending a false invoice to HMRC, possessing more false invoices, and attempting to conceal criminal cash by transferring it between bank accounts.

The VAT claims relate to Vale Farms Limited, a horse stables at which Elizabeth Gribbin was a director and secretary until resigning on January 14. The firm entered administration on June 30, 2020.

The four offences they both deny are:

  • On March 12, 2020, with intent to deceive, produced a return for the purposes of the Value Added Tax Act 1994 which was false in a material particular; namely produced and furnished a false invoice to Her Majesty’s Revenue and Customs.
  • Between December 5, 2018, and July 2, 2020, concealed, disguised, converted, transferred or removed criminal property, namely monies, by means of transferred criminal property namely monies between accounts knowing or suspecting that it represented a benefit from criminal conduct.
  • Between August 12, 2018, and April 1, 2020, had in your possession or under your control an article, namely false invoices for use in the course of or in connection with a fraud, for use in the course of or in connection with a fraud.
  • Between September 6, 2018, and May 20, 2020, with intent to deceive, sent a return for the purposes of the Value Added Tax Act 1994 which was false in a material particular, namely submitted eight false Value Added Tax 100 returns to HMRC in relation to Vale Farms Limited Ltd claiming repayments to the value of £100,649.57 to which the aforesaid business was not entitled to.

After pleading not guilty to the offences before magistrates, the court directed the trial take place at Bradford Crown Court before a jury.

The Gribbins are next due to appear at Bradford Crown Court on February 28. They were both granted unconditional bail.