A Scottish golf skilled and golf course proprietor has been sentenced to fifteen months in jail after being convicted of tax evasion.
Inverness Sheriff Court docket has discovered that Jon Wiggett, 51, pocketed greater than £ 154,000 in VAT in a determined try to maintain his enterprise afloat.
Wiggett, who had beforehand pleaded responsible, operated the Brahan Golf Membership on leased land at Brahan Property simply exterior Conon Bridge, a small village northwest of Inverness.
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He was discovered to have submitted 13 bogus VAT refund claims over a three-year interval from November 2013 to January 2017 and tried to help the fraud with “dozens of pretend buy receipts” on behalf of the membership.
An HMRC investigation into Wiggett’s actions discovered that he tried to make use of the solid invoices as proof of buy for a garden and a whole lot of bottles of herbicide.
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Representing Wiggett, legal professional for legal professional Mike Chapman instructed Sheriff Gordon Fleetwood: “The enterprise was a spectacularly unsuccessful enterprise and as an alternative of shutting down
he used the VAT cash to maintain it going.
“He hasn’t had an costly trip and there are not any belongings to talk of. He hasn’t been capable of repay the cash and is real looking about his outlook in the present day.”
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In handing down the 15-month jail sentence, Sheriff Fleetwood mentioned he had no alternative however to impose a custodial sentence.
He mentioned: “It was about placing cash into your personal account when it ought to have gone into public purses.”
Cheryl Burr, deputy director of HMRC, added: “Wiggett stole the equal of the salaries of 5 cops in Scotland. It was cash that ought to have funded important public providers.”