Tag: Luxury

A former treasurer of a Scottish Conservative Party branch has been implicated in a £1 million VAT fraud and money laundering operation.

Malcolm Macaskill, age 65, submitted fake forms to HMRC, significantly inflating the sales figures from his sandwich enterprises to fraudulently reclaim over £800,000.

Additionally, he laundered £200,000 of his illicit profits through local Tory associations in Glasgow and Rutherglen, Lanarkshire, where he held the positions of treasurer and deputy chairman.

More funds were funneled through the bank accounts of both his current and former wives.

Macaskill enjoyed frequent vacations, purchased a Harley Davidson motorcycle, and even traveled to London for upscale shopping trips to Harrods.

He faced multiple charges, including participation in a fraudulent VAT scheme and possession of criminal property.

However, Macaskill, residing in Cambuslang, Lanarkshire, was ruled unfit to stand trial due to a brain tumor.

Consequently, an examination of facts hearing—held without a jury—was conducted at Glasgow Sheriff Court to review the case’s details.

Malcolm Macaskill was involved in a £1 million VAT fraud and money laundering scheme

Macaskill went on regular holidays whilst laundering cash through local Tory parties and his wives’ bank accounts

Sheriff Paul Reid concluded that the facts against Macaskill had been ‘established’.

Macaskill was absent for most of the hearing and continues to reside at his home.

The case has been postponed until later this year.

The fraudulent activities occurred between February 2003 and March 2014.

Macaskill operated the Bigga Bites and Kwik Snax sandwich companies from a factory in Cambuslang.

The court revealed that he submitted 34 fraudulent VAT returns which resulted in the approval of repayments totaling £829,320 through Bigga Bites.

He had also falsely claimed to have an NHS contract with his business, obtaining £88,543 from a VAT refund claim in 2008.

Macaskill subsequently deposited funds from the fraud into the accounts of the Rutherglen and Cambuslang Conservative Association (RCCA) and the Glasgow Conservative Campaign Forum.

A total of 11 cheques amounting to £8,617 were issued to Kwik Snax from the RCCA’s general account.

Furthermore, 52 cheques worth £193,790 were issued to Kwik Snax from the campaign forum, in addition to two cheques totaling £6,300 made out directly to Macaskill from the organization.

Public reporting of the case was delayed until after the conclusion of the trial involving his current wife, Louise Macaskill, and his ex-wife, Moya Macaskill.

Both women were found not proven on charges of acquiring £864,961 of criminal property after six days of evidence.

Louise Macaskill testified that she hadn’t recognized that £104,554 had entered her bank account from him over a period of four years and eight months until 2014.

The 64-year-old former employee of Lloyds TSB and Clydesdale Bank stated: ‘I know I worked many hours and received a good salary, a pension, and had my own flat.’

She acknowledged transferring £20,000 to Macaskill’s business account, claiming it was intended to ‘help’ him.

Evidence revealed that £9,000 had been withdrawn in 2009 to purchase a Harley Davidson motorcycle.

She maintained that she was unaware of the full scope of her husband’s fraud until it was presented in court.

Macaskill’s ex-wife Moya, also 64, informed the jury that while she assisted in managing his sandwich business, she did not receive a salary; instead, she often received large payments to manage personal and business expenses.

Macaskill also bought a Harley Davidson motorcycle and enjoyed shopping trips in London

She emphasized that she was ignorant of the fraud and would have been deeply upset knowing the money originated from criminal activity.

Macaskill was originally set to be tried alongside the two women, but his diagnosis of a pituitary gland tumor in 2022 changed that.

At the conclusion of the examination of facts hearing, Sheriff Reid commented on the charges: ‘He did this intentionally to acquire money to which he was not entitled.

‘With regards to the other charge, he clearly exploited the resources of a political party to launder significant amounts of money.

‘I am satisfied beyond reasonable doubt that Macaskill acted contrary to the provisions of the law in the charge.’

Once a district court judge, Macaskill has been photographed with former Prime Minister David Cameron.

In 2012, he reportedly secured an out-of-court settlement after being dropped by the Scottish Conservatives as a candidate in the Holyrood elections.

This dismissal cleared the path for future leader Ruth Davidson to enter parliament.