A TROON man has denied defrauding the taxman of more than £13,000.

George McLeod, 49, is charged with knowingly taking steps to fraudulently evade paying Value Added Tax by submitting false VAT returns in order to reclaim VAT repayments to which he was not entitled, amounting to £13,100.

The alleged offences are said to have taken place between August 1 2015 and February 19, 2016 at an address in Maybole and elsewhere.

McLeod, of Brown Avenue in Troon, appeared at Kilmarnock Sheriff Court last week and pled not guilty to the offences.

He will return to court for trial later this year.