An accountant who cheated HM Revenue and Customs out of £120,000 and "knew the system inside out" has been ordered to pay back £63,000.
Martyn Arthur, 68, submitted inaccurate tax returns in order to avoid paying tax and tried to derail the investigation against him by keeping incomplete records and by bullying and threatening HMRC staff when questioned. He also used multiple accounts and moved money between them in order to hide his tracks.
His offending took place between 2008 and 2013 and when working as a self-employed tax adviser – a role prosecutors said put him in a position of trust.
The defendant, of Bryneglwys, in Newtown, Porthcawl, was found guilty of two counts of cheating the public revenue. He also pleaded guilty to acting as a director while disqualified.
In May last year Arthur was entenced to 18 months imprisonment, suspended for 18 months, and was ordered to complete 20 days of a rehabilitation activity.
As a result of his offending the loss to HMRC was £88,5000 plus interest of £31,400, making a total of nearly £120,000.
A hearing under the Proceeds of Crime Act at Cardiff Crown Court on Friday heard Arthur had benefited from his offending by £79,083.
The available amount open to the court was £251,386.
Following tax paid by the defendant the value was set at £63,327 which Judge Michael Fitton QC ordered Arthur to pay.
The defendant was given until April 29 to pay the full amount or serve nine months imprisonment in default.
