An East Kilbride mechanic, who failed to pay almost £210,000 of tax and National Insurance due on self-employed earnings, has been jailed for 18 months after he was investigated by HMRC.

Investigations revealed that from 2009 to 2014, Iain Wilson failed to declare all of his earnings as the sole proprietor of his business, ‘Milton MOT’s’.

Confirming his declared sales, against Driver & Vehicle Standards Agency records, HMRC officers discovered that Mr Wilson had been suppressing his earnings, failing to declare his true income to HMRC in his Self Assessment tax returns, and evading £208,912...