A BUSINESS director has been spared jail after he admitted fraudulently evading payment of more than £60,000 in VAT.

Graham Holloway, of Mold Road in Connah's Quay, appeared at Mold Crown Court on Thursday for sentencing.

The 55-year-old had previously admitted knowingly being concerned in the fraudulent evasion of VAT between July 2012 and January 2019.

Richard Edwards, prosecuting, said Holloway was the director of the company Centurion Roofline Windows and Doors Ltd - formerly Centurion Roofline Ltd.

It was registered for VAT in March 2008, but then de-registered in July 2012 when it was stated the company's turnover would be less than the required amount.

In January 2019, the defendant submitted an online application to register again and a compliance officer reviewed the firm's turnover figures.

It soon became apparent that the turnover remained above the threshold and officers spoke with the accountant responsible.

She confirmed that every year she had advised the defendant that the company should be VAT registered.

The amount lost by HM Revenue and Customs over the period in question came to more than £64,000.

Holloway told police he hadn't been 100 per aware of breaking any laws and said he hadn't "knowingly" committed the offence.

The court heard the lack of VAT may have given the company the "competitive edge" but Robin Boag, defending, said: "It wasn't a very carefully thought out fraud.

"While the VAT was being ignored the other side of the company's accounts were being properly prepared."

Recorder Simon Mills told the defendant: "You put forward all sorts of excuses for what you did, but it's all complete nonsense.

"All traders know the VAT rules and you'd been working under them for years before you did this.

"It looks really suspicious that that the business name changed before this started happening, and it went on for years.

"People up and down Wales and England faithfully declare their earnings and the VAT they're required to pay.

"Although this aspect of your trading was fraudulent, you've now put yourself right.

"Importantly, you are making real efforts to pay it back, and by hook or by crook HM Revenue and Customs will recover every penny to which they're entitled.

"It's in your interest to put this behind you as quickly as you can."

Holloway received a 19 month custodial sentence, but it was suspended for 18 months.

He was made the subject of an electronically monitored curfew for three months.

He must als pay a £750 contribution to prosecution costs.