Kevin O’Hare, from Calne, Wiltshire, submitted false purchase documents and invoices to claim VAT repayments through his Cardiff-based IT and telecommunications equipment businesses, Ardkoh Ltd and Ardios Network Management Services.

Checks with the suppliers named on the invoices showed the purchases were fake and only a fraction of O’Hare’s trading records were actually legitimate.

HMRC also found he forged invoices showing inter-company trading between his two businesses.  In total, O’Hare falsely claimed £191,599 in VAT repayments between 2012 and 2016.

O’Hare was found guilty of fraud and tax evasion charges at Cardiff Crown Court and was sentenced to three years in jail.  He was also disqualified as a director for five years. The judge said he had committed ‘sustained and repeated dishonest conduct’.

Colin Spinks, assistant director, fraud investigation service, HMRC said: ‘When we pay tax, we expect it to go towards paying for vital public services, not to line the pockets of unscrupulous traders. O’Hare knew he was breaking the law but thought he could get away with ripping off honest taxpayers.’

Report by Pat Sweet