Pizza shop owner admits VAT and Income Tax fraud, at Durham Crown Court A PIZZA shop owner has admitted charges of both VAT and Income Tax fraud relating to his business returns. Martin Clark pleaded guilty to five charges at a hearing at Durham Crown Court, but disputes the amounts involved. The self-employed businessman admitted fraudulent evasion of VAT in returns said to suppress his liability, between August 2015 and November 2019. He also admitted four counts of fraudulent evasion of income tax in his self-assessment declarations for his earnings from the business, between 2017 and 2020, all relating to the Av-a Pizza, in South Hetton.