Mr Kevin Sinclair, the accountant to Mr David Paterson, had used his company, GD Accounting, to submit fraudulent VAT repayment claims for the company owned by Mr Paterson, Scone. Both accused had created false invoices as part of their fraud. Both men pled guilty at Dundee Sheriff Court on the 3rd of November 2020.
Mr Sinclair was sentenced to 21 months imprisonment for his part in the fraud and Mr Paterson was sentenced to two years and nine months imprisonment.