The case is being heard at Aberdeen Sheriff Court
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A wealthy businessman from Aberdeen has pleaded not guilty to four charges of evading income tax.
Ian Suttie, a multi-millionaire, is alleged to have failed to declare £179,563 interest on a bank account over four financial years.
He was liable to pay income tax of £21,760 but failed to do so, the prosecution alleges.
Mr Suttie was director of a textile firm which went out of business last year with the loss of nearly 200 jobs.
He is due to go on trial at Aberdeen Sheriff Court on 29 September.
George Mathers, defending, told Sheriff Kenneth Stewart that a letter had been delivered to the Crown "suggesting a certain course of action".
'Worldwide interests'
He added that he was entering not guilty pleas to the four tax fraud charges and a fifth charge of attempting to defeat the ends of justice by submitting a report to the Inland Revenue which did not include interest earned on his bank account.
Mr Suttie has not appeared in court in connection with the case and Mr Mathers asked that his clients' attendance be excused once again.
"He is a businessman with worldwide interests," Mr Mathers said.
"His attendance would be extremely inconvenient and costly."
Mr Suttie was behind the textile firm Richards which went into receivership in November 2004.