text: Robert Gray, 60, from Bearsden, submitted a string of false VAT returns to HM Revenue and Customs (HMRC) between October 2011 and August 2013.
  Dumbarton Sherriff Court heard that the fabricated returns, which had been "carefully planned", triggered VAT repayments he was not entitled to.
  Gray was caught following an investigation by HMRC.
target: A man from East Dunbartonshire has been jailed for two years after pleading guilty to a £50,000 VAT fraud.