A couple jailed for a brazen VAT fraud have had their ’prayer and a hope’ appeal against conviction dismissed.

John and Patricia Moore, 72, of Meary Voar, Santon, received substantial jail terms after being found guilty by a jury in November following a three-week fraud trial.

Mr Moore, 72, was jailed for seven years of three counts of knowingly being concerned in the fraudulent evasion of tax totalling more than £4.65m.

His wife Patricia, 71, was sentenced to three years and six months for one count of evading £320,000 of VAT.

Trial judge Deemster Dermot Main-Thompson described the offences as ’cynical and brazen’.

The couple lodged an appeal against their conviction in December, while they were on remand at the prison awaiting sentencing.

They represented themselves at their trial but instructed advocate Laurence Vaughan-Williams to represent them at appeal.

But the appeal court ruled that their application had no prospect of success.

Judge of Appeal Jeremy Storey QC and Deemster Alastair Montgomerie noted: ’Mr Vaughan-Williams was frank enough to admit he had obtained a transcript of the summing up, following receipt of £1,800 from Mr Moore’s daughter to advise initially.

’There was nothing that he was able to tell us that suggested there was anything in the Deemster’s summing up that would justify an appeal.

’Therefore the only possible grounds of appeal relate to the conduct of the overall trial, but again no details have been provided.

’It seems to us that this is a case of a prayer and a hope that something will somehow turn up to give the appellants some ground of appeal.’

This was an ’exceptional case’ where the reasons were compelling for striking out the appeal notice, they said.

The Moores had for a number of years operated a number of property development businesses in the island.

One of their companies, Sheraton Limited, sold land in 2010 and 2014 which had VAT charged on the sale but was alleged to have not been accounted for on the VAT returns.

Customs and Excise investigated this matter and in 2017 the couple were charged with VAT evasion.

While they were awaiting trial, another land sale came to the attention of Customs and Excise.

The couple were also directors of Greenbank (IoM) Limited which carried out a land sale in 2019.

Again it was alleged that the VAT on the transaction had not been accounted for on the company’s VAT return.

In sentencing, Deemster Main-Thompson said Mr Moore was ’manipulative and controlling’ with a ’cynical and arrogant belief he was untouchable’.

Attempts to ’frustrate’ the legal process by claiming to be unable to talk due to his ill-health had been ’transparently bogus’, he added.

He said Mrs Moore had appeared ’pressured and intimidated’ by her husband, but had ’participated in full’ in the final offence.

The evasion had been a ’deliberate and planned act for the benefit of the Moore family and their lifestyle’, he added.