Farmer's fake 'sheep business'

A farmer who falsely claimed thousands of pounds from Customs and Excise is starting a three year jailed sentence.

David Edwyn Evans, 50, "invented" a sheep-dealing business so that his £360,000 claims looked more realistic.

Evans, of Llanfair Clydogau, Lampeter Ceredigion, had earlier denied fraudulently obtaining VAT repayments.

Swansea Crown Court was told Evans was in poor health and "lived in dread" of going to jail.

Evans could not produce any paperwork apart from one "crudely-forged invoice", the court was told.