Steven Little, 30, of Millburn Street, Kirkcudbright, was accused at Dumfries Sheriff Court on Tuesday of two charges alleged to have been committed between April 2007 and April 2014.
The charges relate to income tax of £15,144 and insurance contributions of £6613.
The case has been continued without plea to February 7.
Man charged with £21k tax fraud
A MAN is facing charges of knowingly being concerned in the fraudulent evasion of income tax and national insurance contributions to the extent of more than £21,700.
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