THREE people, including a man and woman from the Bradford district, have been sentenced for their part on a ££45,000 VAT scam.

David Hirst, 53, of Keldergate, Huddersfield, set up two bogus haulage firms to claim £45,000 in fraudulent VAT repayments so he could buy a real HGV.

He has been jailed for 20 months, at Bradford Crown Court today, after pleading guilty to the fraudulent evasion of VAT, following an investigation by HM Revenue and Customs (HMRC).

Hirst, enlisted the help of bank worker Sharon Mitchell, 53, of Vine Crescent, Cleckheaton, to submit fake account statements to HMRC that appeared to show that Hirst and accomplice Carl Buttle, 42, had spent thousands on diesel.

The trio then reclaimed the VAT ‘paid’ on the non-existent fuel.

The scam ended when HMRC discovered the company had no premises, vehicles or employees.

Mitchell (pictured with Buttle) was sentenced to nine months in prison, suspended for two years, and ordered to carry out 200 hours of unpaid work after pleading guilty to a charge of false accounting.

Buttle, of Woodrow Drive, Bradford, who also admitted the fraudulent evasion of VAT, was sentenced to 120 hours of unpaid work.

Jo Tyler, Assistant Director, Fraud Investigation Service, HMRC, said: "David Hirst might have fancied himself as a businessman, but it’s a very poor businessman indeed who thinks plotting with others to steal from the taxpayer is a good way to pay for a lorry."