Andrew Mackenzie, from Newbridge, admitted that along with his brother Jonathan, Nathan Watson and David Fox, he used aliases to set up fake companies in the Rhymney Valley to fraudulently claim VAT repayments.

In April 2016, Jonathan Mackenzie, Fox and Watson were arrested by HMRC officers during a raid but Andrew Mackenzie had already fled. In July 2016 he was tracked down on the island of Sark where he was arrested by HMRC. Investigators discovered he had been living on the island whilst working in a shop under the false name of Alan.

Prior to this, Andrew Mackenzie tried to launch a television career in 2008 after being handed a suspended sentence for fraud. He created a number of short films in which he was called Dru Mackenzie and claimed he had turned his life around, was running legitimate businesses and that ‘he paid his taxes’.

Andrew Mackenzie had submitted more than £135,000 worth of fake VAT repayment claims on behalf of his three companies - Antelope Green Fuels Ltd, Antelope Vehicle Rentals and Ystrad Mynach Car Auctions, between February and November 2013. He also admitted submitting £75,000 worth of fake claims for his company, Astalon Ltd.

While Andrew Mackenzie was on bail, Watson and Fox set up another six companies using fake names, claiming a further £190,000 in fraudulent VAT returns.

Although using a fake name, a HMRC officer working on the earlier investigation, recognised Andrew’s voice when he contacted HMRC trying to get payment for the fraudulent VAT claims and was then able to link him to additional offences. Before he was brought before the courts, Andrew went on the run and a warrant was issued for his arrest.

Using the stolen identities of Eric Harvey, Aaron Burrell and Andrew Barnes, Andrew Mackenzie set up Newbridge Coffee Co Ltd; Ayamaya Hotels & Leisure Ltd; Summit Commercial Build Ltd; Newbridge Travel Ltd and Newbridge Convenience Store, and with his brother Jonathan, he set up Charles Maddison Accountants Ltd.

Together with Watson and Fox he set up another fake company, Foxson Travel Ltd and with Fox he set up Fox Entertainment & Event Management Ltd.

In addition to committing VAT fraud, Andrew Mackenzie fraudulently claimed working tax credits, totalling £2,018.05 in the name of Eric Harvey from November 2015.

The total value of all the frauds was £403,063.48.

Colin Spinks, assistant director, fraud investigation service, HMRC, said: ‘It’s clear Andrew Mackenzie thought nothing of lying and deceiving people. These defendants were intent on committing fraud, thinking it was easy money. They knew they were defrauding taxpayers, funding lifestyles well beyond their legitimate incomes believing their trail of false paperwork would hide their frauds.’

Andrew Mackenzie was sentenced to 41 months in jail, Jonathan Mackenzie received 12 months, Watson was handed eight months and Fox got 21 months.