The three men and a woman, working in the construction industry in Northern Ireland, were charged after false claims for tax repayments were uncovered by investigators from HM Revenue & Customs (HMRC).
The fraudulent claims, over £260k in total, were submitted to the HMRC Construction Industry Scheme (CIS) between January 2015 and September 2017.
Edward Copeland, aged 51 from Carryduff, was at the centre of the conspiracy and was arrested when HMRC officers searched his home in June 2017. On the same date, 52-year-old Deborah Ramsey, from Newbuildings, was arrested following a search at her place of work, a building firm in Derry.
Evidence uncovered on mobile phones led HMRC to arrest Copeland and Ramsey, while further evidence seized during the searches led to Michael Gerard Donaghy, aged 57 and from Claudy, and 34-year-old Belfast man Stephen Matthew Fegan being also charged with fraud.
HMRC found that Mr Copeland was using two businesses to exploit the CIS, which sees contractors deducting tax from payments to subcontractors that should then be passed on to HMRC.
Edward Copeland of Manse Park, Carryduff, pleaded guilty at Antrim Crown Court to conspiracy to cheat the Public Revenue on 12 May 2022. He was sentenced to two years imprisonment at the same court on 7th September 2022. Mr Copeland was also ordered to pay a £150,000 confiscation order.
The other defendants were given suspended sentences, having also pleaded guilty at earlier hearings. Deborah Ramsey of Gortin Manor, Londonderry, was sentenced to nine months in prison, suspended for three years. Michael Gerard Donaghy,of Carnanreagh Road, Claudy, was sentenced to three years, suspended for two years. Stephen Matthew Fegan, of Horn Drive, Belfast, got two years, suspended for 18 months.
Lucie Irving, assistant director in the HMRC fraud investigation service, said: “The majority of individuals and businesses pay the tax that is due – however there remains a determined minority like Mr Copeland who refuse to play by the rules.
“HMRC is on the side of the law-abiding majority. By tackling the most serious forms of tax crime we are creating a level playing for businesses and citizens. We are determined that they shouldn’t be disadvantaged or impacted by the criminal actions of others. We are successful in nine out of 10cases we bring to court and this case is another example of that success.”
Got a story? Email [email protected]