A former bodyguard has been warned prison is almost “inevitable” after he was found guilty of VAT fraud worth more than £419,000.
Kevin McKay was found guilty of being concerned in the fraudulent evasion of £419,799.34 VAT by failing to submit returns and submitting false details of outputs for security firm IPPS Ltd.
The offence took place between August 1, 2008, and May 31, 2014.
The 46-year-old was also convicted of money laundering by transferring £100,473.98, obtained by the fraudulent evasion of VAT, into a Romanian bank account on or between September 9 and 23, 2010.
He had denied the charges against him, lodging a special defence of incrimination against his former wife Susan.
But a jury took just over an hour to find McKay guilty of both charges.
During the trial at Aberdeen Sheriff Court, McKay gave evidence on his own behalf and told the court he had looked after some “big names” in his career as a bodyguard.
He said among those he had looked after were Britney Spears, Donald Trump and members of the Saudi royal family.
McKay also said various VAT forms shown to the court which appeared to bear his signature had not been signed by him. The court previously heard in a joint minute of agreed evidence that McKay’s ex-wife Susan was the sole director of the firm from June 26, 2008, until November 24, 2009.
After that, McKay was the director until the firm’s dissolution last year.
The court heard incorrect VAT figures were submitted for some quarters for IPPS Ltd, while there were quarters when nil values were entered and some where no returns were submitted.
Sheriff Alison Stirling told McKay she would remand him in custody pending sentence, she told him: “You have been convicted of two serious offences.”
McKay, whose address was given in court papers as Stewart Terrace, Aberdeen, will be sentenced next month.
Cheryl Burr, assistant director, Fraud Investigation Service, HMRC, commenting on the conviction, said: “Tax evasion robs the public purse of vital funds. The vast majority play by the rules and pay their dues, but some like McKay attempt to undermine the system by evading VAT to line their own pockets.”