The trio consisted of Hugh Black, who on Monday was sentenced to five years in prison at Liverpool Crown Court after pleading guilty to conspiracy to fraudulently evade VAT, two counts of fraud in anticipation of winding up, and knowingly making a false statement.

Black’s wife, Helen Black was sentenced to 14 months in prison, suspended for two years after pleading guilty to two money laundering offences, acquiring criminal property, and transferring criminal property. She was also ordered to repay £88,000 within three months or face a further nine-month prison sentence.

The third, who was a friend of black, Desmond Fazackerley from Failsworth, Manchester, pleaded guilty to conspiracy to cheat the public revenue and was jailed for three years.