An accountant from County Durham who tried to steal £73,000 in a VAT repayment scam has avoided jail.
Jason Croan, of Eastlea Crescent, Seaham, ran a company called TS Software Solutions Ltd and fraudulently claimed VAT repayments between September 2017 and September 2019.
However, an investigation by HM Revenue and Customs (HMRC) revealed that no trading took place during this period.