³ÉÈË¿ìÊÖ

An accountant who wrote a book on beating the taxman has been sentenced for a £120,000 fraud.

Former taxman Martyn Arthur claimed he "knew the system inside out" - but was arrested for cheating HM Revenue and Customs.

Arthur, 68, wrote The Taxpayer Strikes Back about how to "stand up to" HMRC after leaving it to go into private accountancy.

Judge Michael Fitton told Arthur he had "destroyed" his reputation.

"You are now professionally worthless," he said.

Arthur was given an 18-month suspended sentence after being convicted of cheating £120,000 from the public revenue over five years.

Prosecutor Anna Midgley said Arthur had worked as an accountant throughout his career.

He started with the Inland Revenue - now HMRC - before becoming a self-employed tax adviser.

Ms Midgley said: "He submitted inaccurate tax returns in order to avoid paying the tax that was due."

Arthur covered his tracks by "keeping incomplete records, using multiple accounts and moving money between them".

Cardiff Crown Court heard his behaviour became hostile to put off investigators.

The prosecution said he sent so many emails the inquiry became more complicated and time-consuming.

The court heard Arthur was declared bankrupt in 2008 and disqualified from being a company director but continued to run a company in his wife's name.

Arthur, of Newton, Porthcawl, denied two counts of cheating public revenue but was found guilty following a four-week trial.

Arthur said: "I am very sorry. I was plain stupid. I am genuinely ashamed."

He added: "It's time for me to make changes to my life."

Judge Fitton told him: "You are now convicted as a cheat and a fraudster."

Arthur was disqualified from being a company director for five years and will face a Proceeds of Crime Act hearing to recover money for HMRC.