A man has been jailed for his part in a £171,000 tax fraud while working for HM Revenue and Customs (HMRC).
James McGee, 66, was working as a VAT inspector in Paisley and Ayr while making bogus VAT repayment claims using the hijacked identity of a dead man to cover up his fraud.
His crimes were uncovered by a joint HMRC and National Crime Agency (NCA) investigation.