A LOWESTOFT businessman accused of a �97,000 fraud created invoices to support his false claims for VAT repayments, a court was told.

Stuart Brown, who ran Vivid Prints in Lowestoft, falsely claimed to Her Majesty's Revenue and Customs that he was entitled to thousands of pounds of VAT repayments on the basis of inflated bills, Ipswich Crown Court heard.

Brown, 38, of Bentley Drive, Lowestoft, has denied 11 offences of falsely claiming that Vivid Prints was entitled to VAT repayment based on figures in VAT returns which were false or over-inflated between May 2010 and March 2011.

He has also denied an offence of making or supplying false invoices for use in fraud.

Allister Walker, prosecuting, accused Brown of creating false invoices to support his claims for VAT repayments.

He told the court on Monday that Brown was a sole trader and was responsible for completing his business's VAT returns and records.

'The prosecution case is that the business was in poor shape and as a result the defendant falsely represented business figures to HMRC in order to receive large VAT repayments,' Mr Walker said.

The trial, which is expected to finish this week, continues today (Tuesday).