Payroll fraudsters jailed for 22 years

• West Lothian-based business stole £8.8 million of VAT in employment agency scam
• The stolen money funded lavish lifestyles, with cash splashed on gold bullion, diamonds, fast cars and expensive properties.
• One director is already serving a six-year sentence for a separate sophisticated VAT fraud

The bosses of a corrupt payroll company that stole millions of pounds of VAT have been jailed for more than 22 years.

West Lothian-based Linear Services handled payroll for 27 employment agencies but didn’t hand over VAT they owed to HM Revenue and Customs (HMRC) during a two-year fraud.

Graeme Cullen, Leslie Thompson, Graham Newall and Martin Lang ran the firm that charged VAT on invoices totalling £8.8 million between 2015 and 2017. The court heard the gang lived extravagant lifestyles with huge amounts of money spent on expensive homes, holidays, diamonds and even gold bullion.

Thompson is already serving a six-year sentence for his role in an elaborate multi-million-pound tax fraud that led to convictions for a network of 20 corrupt company directors.

The 63-year-old, from Bathgate, West Lothian, was jailed in October, while his wife Beverley was handed a two-year suspended sentence for her role in the elaborate scam.

The gang were caught following a lengthy investigation by HMRC’s Fraud Investigation Service, who worked alongside partners from Police Scotland’s Specialist Crime Division.

Lang, 68, pleaded guilty on 30 January. Cullen, 54, Thompson, 63, and Newall, 49, were sentenced on 21 April after an eight-week trial at Glasgow High Court.

HMRC urges all businesses to carry out meaningful due diligence on any supply of services and anyone with any information about any type of tax fraud can report it to HMRC on GOV.UK.

Notes to Editors

1. Graeme Cullen DOB: 17/02/1972, of Atholl Drive, Giffnock, was sentenced to six years in jail at Glasgow High Court on 21 April 2026.
2. Martin Lang DOB: 08/12/1957, of Western Road, Cambuslang, was sentenced to four years and three months in jail at Glasgow High Court on 21 April 2026. He pleaded guilty to stealing £4,813,493.
3. Leslie Thompson DOB: 25/07/1962, of Chapman’s Brae, Bathgate, was sentenced to seven years in jail at Glasgow High Court on 21 April 2026.
4. Graham Newall DOB: 26/07/1976, c/o of Beaumont & Co, Annandale Street, Edinburgh, was sentenced to five years and six months in jail at Glasgow High Court on 21 April 2026.
5. More information about tackling payroll fraud can be found here Check for signs of outsourced labour payroll fraud - GOV.UK and here Help with labour supply chain assurance — GfC12 - Tax risks - Guidance - GOV.UK.