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Last Updated: Thursday, 16 August 2007, 16:03 GMT 17:03 UK
Car dealer facing accounts probe
Dicksons of Dunblane
The premises were in the process of being closed down
A sheriff has called for a full investigation into the business affairs of a well known car dealer.

Norman Dickson has also been criticised for his failure to tell the truth during a lengthy civil action at Perth Sheriff Court.

The former champion racing driver, who runs Dicksons of Dunblane, was sued by his former business partner.

In a written judgement, Sheriff Michael Peter Anderson urged HM Revenue and Customs to launch a full inquiry.

During the case, it was revealed that Mr Dickson had been dropped by his own accountants and reported by them over suspicions he may have broken money laundering rules.

The court heard that the 54-year had told a client his father - Tommy Dickson, founder of Dicksons of Perth - had suffered a serious stroke and was close to death but this was untrue.

The court also heard claims that Mr Dickson had lied about his salary to avoid paying a share to his ex-wife and his children's private school fees.

The expression 'a stranger to the truth' could have been coined with Mr Dickson expressly in mind
Sheriff Anderson

Sheriff Anderson said: "I regret having to express condemnation of Norman Dickson's truthfulness, but his answers were frequently at odds with other evidence.

"Indeed, if it were not so serious, some of his attempts at answers would be laughable.

"I was left with a distinct impression that as far as Mr Dickson is concerned the truth is what he says it is at any given moment, and because that's what he wants it to be, rather than because it is actually true.

"Indeed, the expression 'a stranger to the truth' could have been coined with Mr Dickson expressly in mind."

'Clear impression'

Sheriff Anderson also criticised Mr Dickson for taking 10,000 from a pension fund to pay for equipment.

He said: "I invite HMRC to investigate fully the dealings of Mr Dickson, any company or business in which he was or is involved.

"I was left with the clear impression that Mr Dickson regarded business funds as being no more than a convenient means of meeting a variety of obligations, including those which he should have met personally."

Mr Dickson was taken to court by former business partner John Gray, who had accused him of running Dicksons of Perth using "spurious Mickey Mouse accounts".

Sheriff Anderson said Mr Gray had substantially won the case on its merits but awarded 26,652 to Dickson as he had covered the costs of winding up the company.

BBC Scotland was unable to contact Mr Dickson and the premises in Dunblane were in the process of being closed down on Thursday.

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