An 18-year-old man accused of making a bogus VAT return to claim a refund of £50, 270.94, has appeared before a Preliminary Enquiry at Fermanagh Court.

John James Moane, of Teigeshill Road, Brookeborough, faces five further charges of having receipts to the value of £155,000 in connection with fraud.

One of the fraud charges alleges that he had seven invoices from A. E. Kenwell and Sons to the value of £26,972.76 on which the date had been altered from 2011 to 3013.

A second accuses him of having four invoices from Andrew J. Ewing to the value of £6.876.40 on which the dates had been similarly changed and the documents altered to make it appear they were addressed to Moane.

A third charge alleges that he had an invoice from Brian Keys Tractors Ltd. to the value of £58,800 appearing to document the supply of a tractor when no such tractor was in fact supplied.

Another charge accuses Moane of having an invoice from Northern Lift Trucks appearing to document the supply, in part exchange, of a Manitou telescopic handler at a cost of £63,600.

The charge alleges that no such telescopic handler was supplied.

The sixth and final charge accuses him of having an invoice from McDonagh Engineering for £360 on which the date had been fraudulently altered from 2011 to 2013.

It further alleges that the name “John Moane” was fraudulently added “to make it appear the invoice was addressed to you”.

All of the offences were allegedly committed in January of this year.

A prosecutor submitted that there was a case to answer.

Moane’s lawyer made no contrary submission.

Asked if he wished to say anything in answer to the charges, Moane replied: “No.” Asked if he wanted wished to give evidence, call any witnesses or tender any evidence, he again replied: “No.” He was returned for trial at Dungannon Crown Court on January 15, 2015.