'Cynical and brazen' couple guilty in £4.6m VAT evasion case

The court heard incorrect records were deliberately filed in connection with three sales

A couple whose "cynical and brazen fraud" saw them avoid paying more than £4.6m in VAT on land sales have been found guilty of tax evasion.

John Moore, 72 of Meary Voar, was convicted of three counts of evasion and his wife Patricia, 71, of one count at Douglas Courthouse.

The court was told incorrect records of sales in July 2010, July 2014 and March 2019 were deliberately filed.

Deemster Dermot Main Thompson said they had been "motivated by greed".

The court heard the couple were directors of Sheratan Ltd, a development company which was dissolved in 2018, and a similar firm, Greenbank IOM Ltd, which remains active.

The jury was told incorrect records were deliberately filed to Customs and Excise relating the sale of land in July 2010, July 2014 and March 2019.

The couple, who represented themselves in court, told the hearing they had little involvement in the companies' financial dealings, with John Moore claiming he was "computer illiterate".

However, the jury unanimously found him guilty of offences relating to all three sales, while Patricia Moore was found guilty in relation to the 2019 deal.

Following the verdict, Deemster Main Thompson said John Moore had been "the dominant fraudster" who had brought his "influence to bear" on his wife.

The couple were remanded in prison until sentencing.