Elgin woman used multi-million pound HMRC scam for lavish lifestyle

An Elgin HMRC worker has been jailed for more than five years after living a luxury lifestyle on the back of a £2.4 million pound tax fraud.

Susanne Green was described by a judge as the "lynchpin" of the massive scam involving a gang of six who have now been jailed for a total of more than 24 years.

Green, 38, of Elgin, Moray, splashed her share of the cash on cars and expensive holidays to Las Vegas following the "highly organised" scam.

Green worked for HMRC and used her inside knowledge to fraudulently claim millions in VAT repayments.

A three-year investigation found she had used her position in the Electronic Payments Team at HMRC's office in Southend, Essex, to identify unallocated VAT payments and fraudulently pay them elsewhere.

Green used company details provided by accountants Michael Perry, 46, from Essex, and Daniel Weidner, 47, from Hampshire, to fraudulently misallocate VAT payments to specified businesses.

The probe found that Arthur Lee, 55, from Essex - who was in relationship with Green - received details of unallocated payments from her and passed them to unqualified accountants Perry and Weidner.

They then used their clients' companies to claim the VAT payments for themselves.

Two men, along with Lee - Londoner Michael Myatt, 56, and Stephen Maish, 54, a semi-professional darts player from Wigan, Lancashire - allowed their identities and companies to be used as part of the fraud.

The investigation started when a legitimate claimant of an unallocated payment queried why their payment to HMRC had not credited its VAT account.

During the course of the enquiry a vigilant HMRC employee noticed that this payment had been misallocated and that a further three payments had also been misallocated to the same incorrect trader.

In all four instances the payments had been handled by Susanne Green.

Jeff Parsons, Assistant Director, Internal Governance Criminal Investigations, Fraud Investigation Services, HMRC, said: "Green, Lee, Perry and Weidner were at the forefront of a highly sophisticated fraud.

"As an HMRC employee Green was trusted with the sensitive information she was dealing with on a daily basis, but she abused her position and was pivotal to the theft.

"The defendants used a network of front companies to receive the fraudulent payments and to launder the proceeds.

"Had HMRC not stopped them, they could have attempted to steal millions more in a deliberate attack on the public purse but they are now facing over 24 years in jail as a result of their fraud.

"HMRC will not tolerate corruption at any level and will pursue those responsible and bring them before the courts.”

Sentencing Green at Southwark Crown Court earlier this month, Her Honour Judge Joanna Korner said Green had demonstrated a "colossal breach of trust".

She said: "It was a fraud that was well planned, sophisticated and difficult to detect.

"Those employed by government agencies, particularly those concerned with revenue collection, have a high degree of trust placed in them.

"Green joined this conspiracy not through need but through greed."

HMRC said Green had used the proceeds of her ill-gotten gains to pay for a Toyota Rav4 car and for expensive holidays, including one to Las Vegas.

Confiscation proceedings to recover the gang's criminal profits are ongoing.

The gang's trial started in early October and ran for almost eight weeks before guilty verdicts were delivered in late November, with the members being sentenced last week.

Susanne Green, 38, of Seafield Street, Elgin, Moray, pleaded not guilty to conspiracy to cheat the public revenue. She was jailed for five years and six months and handed a further two years to run concurrently for a second conspiracy count to cheat the public revenue.

Arthur Walter Lee, 55, of Slewins Lane, Hornchurch, Essex pleaded not guilty to conspiracy to cheat the public revenue and was jailed for four years and six months.

For a further charge of conspiracy to cheat the public revenue he was jailed for two years and six months to run concurrently. He has also been disqualified from being a director for five years.

Michael David Perry, 46, of Westbury Road, Southend on Sea, Essex initially pleaded not guilty to conspiracy to cheat the public revenue but changed his plea to guilty during the trial. He was jailed for five years and three months.

Daniel James Weidner, 47, of Sandy Lane, Eastleigh, Hampshire, pleaded not guilty to conspiracy to cheat the public revenue. He was jailed for five years and six months.

Michael James Myatt, 56, of Elms Close, Hornchurch, Essex pleaded not guilty to conspiracy to cheat the public revenue. He was jailed for two years and has been disqualified from being a director for three years.

Stephen John Maish, 54, of Willow Road, Beechill, Wigan, pleaded not guilty to conspiracy to cheat the public revenue. He was jailed for two years and has been disqualified from being a director for three years.