A Blackpool supermarket boss accused of swindling the taxman out of £1m has made his first appearance in court.
Bilen Ufuk, of Acre Gate, in South Shore, is accused of two counts of VAT fraud.
The 37-year-old, who is a manager at the B&M supermarket chain, appeared before District Judge Pam Baldwin sitting at Blackpool Magistrates Court.
He faces one charge of conspiracy to defraud HM Revenue and Customs (HMRC) by making false VAT reclaims in relation to a company called Smart Price Builders Ltd.
Two other men have also been charged in connection with the alleged offence.
Bilen faces a second allegation involving VAT reclaims made on behalf of Uffsal Ltd, together with one of his co-accused from the first charge.
Bilen was bailed by the judge and the cases sent to Preston Crown Court where they will be passed on to The Old Bailey in London.