Mr Jon Wiggett, the owner of Brahan Golf Club, had submitted 13 false VAT repayment claims between 2014 and 2017.
It was revealed by HMRC that Mr Wiggett had tried to back up his fraudulent claims with dozens of fake invoices including for a lawnmower and for sand for his club.
Mr Wiggett pled guilty on the 7th of February 2020 and was sentenced to 15 months’ imprisonment.