Ahmed, 60, conspired with construction services director Victor Shearer, 43, and payroll administrator Christopher Azzopardi, 37, to take VAT, Income Tax, National Insurance Contributions and Construction Industry Scheme (CIS) from themselves. Companies using the payroll services believed the deductions were being paid to HMRC.

The men attempted to hide their fraud by using a complex network of companies and bank accounts in the UK and offshore, including Gibraltar.

Ahmed employed Christopher Azzopardi to operate payroll services for clients through his various ‘Keepers’ companies, supposedly calculating wages and paying any tax due to HMRC through the PAYE and CIS systems. Clients were charged VAT on the services, but neither the VAT nor the PAYE and CIS deductions were paid to HMRC.

Victor Shearer’s company, Leaner Logistics, supplies short-term contractors to the construction industry, mainly in London and the South East. Often providing hundreds of workers at a time, Shearer turned to Ahmed’s Keepers companies to run his payroll and CIS.

Over time, Shearer introduced other clients to the payroll company, who also used this fraudulent scheme. But rather than pay the tax and National Insurance to HMRC, the three men stole the money to fund Ahmed and Shearer’s lavish lifestyles.

Ahmed owned a Bentley; bought properties in the UK, USA and Turkey; and took multiple foreign holidays, including trips to Dubai and the Monaco Grand Prix. The court heard Azzopardi was in debt and was paid around £60,000 a year, double a usual bookkeeper’s wage, for his role in the fraud. No tax was paid on his salary.

Ahmed pleaded guilty to three counts of cheating the public revenue at Maidstone Crown Court on 14 June 2016. Shearer and Azzopardi were found guilty of three counts of cheating the public revenue on 21 July 2016, after a six week trial at the same court.

Shearer and Ahmed channelled money through Gibraltar, the Channel Islands, the UAE, USA, Turkey and various property transactions. They are both subject to financial restraint orders.

Shearer was also found guilty of laundering his £1.2m cut through a bank account in Gibraltar. The court heard how vast sums were spent by Shearer, through bank transfers, cash withdrawals and by debit card, on property and high-living, ski holidays, cars and treating friends, family and clients.

Ahmed, Azzopardi and Shearer were sentenced to seven years and eight months; four years and; seven years and six months imprisonment respectively.

HMRC assistant director for the fraud investigation service Chris Gill said: ‘These men were driven by greed, abusing systems that are designed to ensure workers are paid correctly and taxes paid to HMRC. They were all professionals who knew they were breaking the law, but as an accountant Ahmed was in a position of trust, making his part in the conspiracy even more deplorable.’