Robin Moss, who was an internationally ranked chess player, and lived in Dumfries at the time of the fraud, lied about his income, made fake tax refund claims in the names of unsuspecting clients, and provided false documents that were used in fraudulent mortgage applications.

He made fraudulent VAT refund claims for clients amounting to £193,333 and owed HMRC £80,950 in income tax.

The 58-year-old was convicted in absence of tax fraud, money laundering, mortgage fraud and theft following a joint investigation between HMRC and Leicestershire Police. He is understood to have fled to Poland and did not attend court.