Melvin Moore, who was a member of the Federation of Tax Advisers, was the sole director and owner of Rubix Accounting Ltd based in Canvey Island, which was set up in 2010.

The HMRC investigation found that Moore was inflating the turnover and expenses recorded on clients’ tax returns to create fake repayment claims. He then sent these off to HMRC, and to avoid his clients becoming suspicious, altered the addresses so that all contact from HMRC was diverted to other unrelated addresses.

Between November 2011 and March 2013, Moore made 44 amendments to his clients’ tax returns resulting in fraudulent repayment claims of £259,761. HMRC stopped a number of the claims, but £170,000 was paid to Moore.

Paul Barton, HMRC assistant director, fraud investigation service, HMRC, said: ‘Moore abused his position of trust as an accountant, using his professional status as a front for his illegal activities. He has now lost his reputation and his business.’

At Basildon Crown Court Moore was given a two year jail sentence, and will serve one year in prison and one year on licence.

His Honour Judge Lodge said: ‘You abused your position as an accountant. Knowing how to use Revenue systems enabled you to put in claims and you took the money to pay off your gambling debts.’

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