Tax crook who swindled dying man jailed

A tax agent who abused his position to steal from a dying man has been jailed for more than 3 years.

Joseph Logue, from Northampton, made Self Assessment repayment claims for his clients but kept the money for himself, an investigation by HM Revenue and Customs (HMRC) revealed.

The tax agent filed both genuine and fake Self Assessment returns on behalf of clients, but stole the repayments instead of passing them on, using the cash to buy alcohol and fund his lifestyle living in a hotel.

The claims totalled £107,000 and the bogus ones were made without his clients’ knowledge during a four-year fraud that started in 2015.

The fake information supplied by Logue had serious consequences for his clients. Some struggled to claim covid support and benefits as their tax returns falsely overstated their income, while others were questioned by HMRC for tax debt they didn’t owe.

His clients included a man who was on end-of-life care and has since died without seeing justice served. Logue's victims were oblivious their details had been used to commit fraud or were told by Logue that HMRC had not sent the repayment.

One client confronted Logue and went to his business premises to collect the repayment, only to find Logue had moved only hours earlier.

Nick Stone, Operational Lead in HMRC’s Fraud Investigation Service, said:

“Joseph Logue’s despicable behaviour has left a trail of destruction for victims who placed their trust in him and the professional services he was claiming to offer.

“Some victims had money stolen they were genuinely entitled to claim. We are now working with the victims and relatives to correct tax records.

“Tax agents hold a position of enormous trust and using clients’ details to steal money is a huge breach of that trust.

“This sentence should serve as a warning to the minority of corrupt professionals who wrongly believe they can use their knowledge and position of trust to commit tax crime.

“Anyone with information about suspected tax fraud can call the Fraud Hotline on 0800 788 887.”

Logue admitted stealing £107,000 at Northampton Crown Court on 14th February 2023. He was jailed for 3 years and 9months at the same court on 22nd September 2023.

Notes to Editors

1. Joseph Michael Peter Logue DOB: 09/07/1959, of Abbey Street, Northampton, admitted 35 charges of abuse of trust by fraudulently creating tax returns at Northampton Crown Court on 14 February 2023. He was sentenced to 3 years 9 months at the same court on 22nd September 2022.
2. Find out more about HMRC's approach to tax fraud at GOV.uk.
   
3. Follow HMRC’s Press Office on Twitter @HMRCpressoffice.