The quartet of West-Lothian based businessmen, Martin Lang, 68, Graeme Cullen, 54, Leslie Thompson, 63, and Graham Newall, 49, used a network of payroll companies to carry out the multimillion fraud against HMRC. 

Jurors were told that Newall was ‘the architect’, while Thompson was ‘the kingpin’, and Cullen ‘the finance guy’ of the payroll fraud. 

The High Court of Glasgow heard that the four stole £8.8m between September 2015 and June 2017 using a string of payroll agencies.

The companies collected VAT from employment agents clients using their payroll services for their recruitment placements. The Crown Office and Procurator Fiscal Service of Scotland said they had combined sales of £52m.