Newry Crown Court heard that Ronald Halliday, a farmer from County Armagh played a central role in the fraud by forging invoices showing the purchase or hire of supplies and equipment, which allowed his brothers to make fraudulent repayment claims. HMRC began investigating Halliday and his brothers, Pastor Gordon Halliday and Richard Halliday in 2013.

The businesses and individuals, whose names were used on the falsified documents, confirmed the invoices were false and handwriting analysis, by the Forensic Science Agency of Northern Ireland, concluded that it was likely some were written by Ronald Halliday.

Ronald Halliday was sentenced to 12 months imprisonment, suspended for 18 months when he appeared at Newry Crown Court.

His two brothers pleaded guilty to making fraudulent VAT repayments and were sentenced a week earlier at the same court. Gordon Halliday received a nine month sentence, suspended for 18 months, and Richard Halliday was sentenced to six months in prison, suspended for 18 months.

Report by Pat Sweet