Stephen Love was a director of construction company J B A Martin Ltd, of Aldershot, Hampshire and of Wessex Accountants Ltd which looked after the building firm’s books.

He admitted pocketing the VAT he charged his clients between 1 January 2011 and 31 March 2015 and using the money as cashflow for his business.

Love pleaded guilty at Yeovil Court on 12 July 2017 and was sentenced at Taunton Crown Court on 4 August 2017 to two years and three months in prison.

On sentencing, Judge David Ticehurst said: ‘You knew what you were doing as a fully-trained accountant. This was a serious offence and the criminal act has an impact on your family.’

Richard Wilkinson, assistant director, Fraud Investigation Service, HMRC, said: ‘As an accountant he should have known better, but he abused the position of trust his profession put him in to steal the money that should have been funding public services.

‘Tax fraud will not be tolerated and HMRC is working to create a level playing field for legitimate local businesses who cannot compete with their criminal competitors.’