Iain Wilson, an east Kilbride mechanic, failed to declare all of his earnings as the sole proprietor of his business, ‘Milton MOT’s’ from 2009 to 2014.

HMRC discovered that Wilson had been suppressing his earnings, failing to declare his true income in his self assessment tax returns, and evading £208,912 in income tax and national insurance contributions, after the tax authority confirmed his declared sales against Driver & Vehicle Standards Agency (DVLA) records.

Wilson was sentenced to 18 months at Hamilton Sheriff Court on the 4 January 2018.

Confiscation proceedings to recover the proceeds of his crime are underway.

Joe Hendry, assistant director, fraud investigation service, HMRC, said:  ‘Wilson chose to lie about his income and didn’t pay the tax due on his earnings. He thought he could pocket the money, which should have been funding vital public services, but he was wrong and now he’s paying the price.’

report by Amy Austin