An 18-year-old man has denied making a bogus VAT return claiming he was eligible for a refund of the tax in the sum of £50,270.94.

John James Moane, of Teigeshill Road, Brookeborough, appeared in the dock at Dungannon Crown Court and pleaded “not guilty” to the offence, which was allegedly committed on January 1, 2014.

He also pleaded “not guilty” to five further charges that on January 30, last year, he had 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 2013.

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”. Moane is scheduled to stand trial at Enniskillen Crown Court on April 20.