A former tax worker posed as a dead man in calls to HM Revenue and Customs (HMRC) during a £171k embezzlement.
Fraudster James McGee, who worked at the Paisley tax office, claimed to be the deceased man in VAT repayment claims before being arrested for the scam in 2013.
The 66-year-old used knowledge from his 34-year-career with HMRC to carry out the shameful act which led to a major investigation by the public body and the National Crime Agency (NCA).
