Avril Elliott pleaded guilty at Edinburgh Sheriff Court to submitting a string of fraudulent VAT returns between 2008 and 2013, which significantly overstated her business expenses. As a result, Elliott received £275,000 to which she was not entitled, which the court was told she used fund a comfortable lifestyle and to pay off company loans.

Cheryl Burr, assistant director, fraud investigation service, HMRC, said: ‘Elliott’s actions cheated the exchequer out of significant sums of money, which funded a lifestyle well beyond her legitimate income. She thought she’d found a way to exploit the tax system, putting her own greed above funding vital public services.

‘Most people pay the tax they owe, when they owe it, but a small minority think they are above the law. No matter how well resourced someone is, nobody is beyond our reach.’