A couple in their 70s are appealing against their conviction for a multi-million pound VAT fraud.

John George Moore, 72, was found guilty by a jury in November of three counts of knowingly being concerned in the fraudulent evasion of tax totalling more than £4.65m.

His wife Patricia, 71, was found guilty of one count of evading VAT of £320,000.

The couple were remanded in custody awaiting sentence but have now lodged an appeal against their conviction.

A directions hearing for their appeal had been listed for January 27, although that was imposed before the new lockdown was announced

The couple, of Meary Voar, Santon, were found guilty following a three-week trial. They were warned they could face a long time in prison.

The jury heard that the couple 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 & Excise investigated this matter and in 2017 the couple were charged with VAT evasion.

trial

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.

The Moores represented themselves in court.

Mr Moore denied any wrongdoing.

He said he was dyslexic and computer illiterate so had left responsibility for all invoices to his wife and the company administrator.

His wife accepted the output tax should have been declared and paid out but said it was her husband who was ’wholly responsible for the fraud’.

Deemster Main-Thompson described the offence as an ’avaricious, deliberate, cynical and brazen fraud’ which was ’motivated by greed.’

The jury in the trial was reduced to six after one member went into self-isolation when a member of their household had to take a test for the Covid-19 virus.