The last of three farming brothers from county Armagh is set to be prosecuted for his role in a VAT repayment fraud scandal.
Mr. Ronald John Halliday, 52, appeared for sentencing in Newry crown court after an investigation carried out by HM revenue and customs found that he and his two brothers were involved in a fraudulent repayment scandal worth £140,000.
The investigation into the brothers, Gordon William Halliday, Richard Johnathan Halliday and Ronald John Halliday, began back in 2013 when they noticed forged invoices showing the purchasing and hiring of equipment which were then made into fraudulent claims.
Upon investigation by the HMRC they found that business and individual names used on documents by the Halliday family were falsified.
This was found out upon analysing handwriting of the documents. This was carried out by the Forensic Science Agency of Northern Ireland.
Ronald was sentenced on Wednesday and received a 12-month prison sentence which was suspended for 18-months. He had previously pleaded guilty to the charges against him.
His brother Gordon received a sentence of nine months in prison which again was suspended this time for 18-months. He also pleaded guilty though to 17 counts of Vat repayment fraud.
And finally the last of the brothers, Richard also pleaded guilty to the charges (seven counts) and received a suspended prison sentence of 6-months, suspended for 18-months.
Ronald was sentenced on Wednesday, while his brothers were sentenced at a previous hearing on June 21st.